부동산 보유세의 부담수준 분석에 따른 개선방안에 관한 연구 = A Study on the Improvement of Real Estate Holding Tax According to Burden Analysis

국문 초록 (Abstract)

영문초록 : In the former real estate tax system, the tax bases of holding tax is quite lower than those of transfer taxes. Because of unbalanced regional distribution of objects of taxation, unbalanced tax revenue of local authorities have been got worse. In addition to, the impractical standards of assessment and unreasonable tax rates have severely caused the problem, which is partial imposition of holing tax.In 5th Jan 2005, The Composite Real Estate Taxation is introduced in order to solve the problems of the former realestate holding tax system, to secure the impartiality of holding tax burden, to stabilize realestate price, to carry out well-balanced local growth. However, not before 2 years have been passed, sharp rising of tax burden has brought continuous taxation resistance like as entering a unconstitutional lawsuit against the Composite Real Estate Taxation. So in-depth quantitative analysis is needed to check how much tax burden being laid. There are some analyses about tax burdening of the Composite Real Estate Taxation, but some assumptions are judged unsuitable, and are need to be updated. The object of this research is to present real estate holding tax burdening by the price of real estate, and to demonstrate the ratio of the tax to expected income from the realestate with macro simulation. As a result, besides the aged, who has no regular income, but rent from their realestate, could be financial problem because of the sharply rising tax rate, if the price of the real estate has fallen, they would reduce their property. Therefore, the standard of assessment should be adjusted, and the tax rate should be declined. At the same time, Imposing the real estate taxation of households should be changed to that of individual. Finally, the total holding tax rate should be modified below 50% of expected income from the real estate. In the politic view, The real estate price has still continuously risen since being introduced the Composite Real Estate Taxation in Dec 2005, and recently the increase of real estate price has broken the record since Dec 2005. As previously stated the policy to make stable the real estate market with adjusting the taxation is not only ineffective in the long term, but also it isn't effective in the short term because of the continuation of policy failure. Therefore, to achieve the goal of policies in a long view, not restriction is imposed with the taxation, but the supply of housing should be continuously increased. these things enable the government to control the balance of demand and supply in real estate market