부동산보유세제의 현황 및 개선방안 : 종합부동산세를 중심으로

다국어 초록 (Multilingual Abstract)

Korea's property tax has been used not for fund measurement but for political measurement such as stimulating economy or controlling speculative investment in real estate. The integrative property tax is more like a political tax system adapted for politic purposes than financial function purposes. The political tax system, unlike financial tax system, is a tax system with an aim of economical and social aim that can be a problem with its possibility of violating equality principle. This research, as the property possessed tax, attempts to analyze current situation and problems of integrative property tax and contemplate about the reasons and ways of improvement. The followings are the summarized points.
After the judgement from the Constitutional Court in the year of 2008, the new exemption rules for first generation 1 property long-term possessors and retired old-aged people were established. However, the integrative property tax has been established without considering the general tax payer's tax-bearing capacity, leading to excessive tax problems. Moreover, although the integrative property tax promotes both the financial and political aims in the superficial aspect, it is unclear of its identity with different values promoted from economical tax system and political tax system. Therefore, following problems including heavy tax and national tax problem occur to integrative property tax.
With such problem, the integrative property tax will clearly identify its aims to whether faithfully work for fund measurement or political tax system to organize with following system. As a way of normalizing property possession tax, organizing into the financial tax system with the procurement of financial resources from a local government and aim of liability to pay taxes seems to be appropriate.

목차 (Table of Contents)

• Ⅰ. 서론 1
• Ⅱ. 선행연구의 검토 2
• Ⅲ. 부동산보유세제 5
• 1. 부동산보유세제 개관 5
• 1) 재산세의 의의와 특징 5
• 2) 우리나라 부동산 보유세의 개관 6
• 2. 외국의 부동산보유세제 현황 7
• 1) 영국 7
• 2) 미국 10
• 3) 프랑스 12
• 4) 독일 15
• 5) 일본 16
• Ⅳ. 종합부동산세의 현황 18
• 1. 서언 18
• 2. 종합부동산세 현황 19
• 1) 과세대상과 납세의무자 19
• 2) 과세표준 및 세액계산 21
• 3) 세율 및 세부담 상한 22
• 4) 1세대 1주택자 세액공제 24
• Ⅴ. 종합부동산세의 문제점 25
• 1. 세부담 수준에 관한 논쟁 25
• 2. 국세로서의 종합부동산세 28
• 3. 종합부동산세의 도입목적 30
• Ⅵ. 문제점의 원인 및 개선방안 31
• 1. 세부담 수준의 적정성 31
• 2. 국세로서의 종합부동산세 34
• 3. 종합부동산세의 도입목적 35
• 1) 종합부동산세법의 도입배경 36
• 2) 재정목적적 조세로서의 종합부동산세 37
• 3) 경제정책적 조세로서의 종합부동산세 37
• 4) 개선방안 38
• Ⅶ. 결론 39
• <참고문헌> 42
• <ABSTRACT> 45