단독주택 공시가격과 실거래 가격의 차이 분석 : 대구광역시 북구 사례를 중심으로 = An Analysis of Differences between Officially Anounced Price and Sales Price of Detached Housing

다국어 초록 (Multilingual Abstract)

In 2005, officially announced price of detached housing introduced for the taxation standard of recognition and of fair taxation realization. In 2006, real estate transaction reporting system has been enforced. However, the problem of discrepancy between officially announced price and sales price of detached housing at the current time that the introduction of the system was only 10 years still have occurred. By empirical analysis of the difference between officially announced price and sales price of detached housing, this study was looking for suggestions and policy implications on the basis of the result. To target Buk-gu, Daegu, based on technical statistical analysis the 732 items appropriate case in specimens that have been collected for one year of 2013, actual transaction prices reflect rate analysis, fairness of taxation by regression analysis and COD analysis. The actual transaction price reflects rate variance analysis result is 50 percent level, the fairness of the analysis result of taxation, vertical fire fairness and regressive inequity exists. In addition, there was a problem with the proper such as that fire fairness exists through the COD analysis. Evaluation of the officially announced price of detached housing that reflect the actual transaction price information more aggressively through the present study should be carried out, evaluation method of officially announced price of detached housing is also fair of taxation to match the officially announced price of the collective housing is I suggest that to be done. The results of this study, improvement of pure functionality as an indicator of housing transactions the officially announced price of detached housing and tax equitable, it is possible to contribute to be utilized as a basis for policy established on system of public notice of housing.

목차 (Table of Contents)

• Ⅰ. 서 론
• 1. 연구배경 및 목적
• 2. 연구범위 및 방법
• Ⅱ. 이론적 배경 및 선행 연구
• 1. 단독주택가격 공시제도 관련 이론
• 1.1. 부동산가격 공시제도의 연혁 및 개요
• 1.2. 단독주택의 정의 및 평가이론
• 1.3. 단독주택 공시가격의 개관
• 2. 부동산 실거래가격 신고 제도
• 2.1. 부동산 실거래가격 신고제도 의의
• 2.2. 부동산 실거래가격 신고제도의 도입배경
• 3. 선행연구 동향
• 3.1. 선행연구 동향 검토
• 3.2. 선행연구와 본 연구와의 차이
• Ⅲ. 북구의 단독주택 공시 및 실거래 현황
• 1. 북구의 현황
• 1.1. 북구의 지역 및 인문현황
• 1.2. 북구의 주택현황 및 가격지수
• 2. 북구 주택가격 공시 및 실거래 신고 현황
• 2.1. 단독주택가격 공시 현황
• 2.2. 실거래 신고 현황
• Ⅳ. 공시가격과 실거래 가격의 차이 분석
• 1. 분석의 틀
• 1.1. 분석의 대상지
• 1.2. 분석의 방법
• 2. 기술적 통계 분석
• 2.1. 권역별 표본 통계 분석
• 1.2. 기술적 통계 분석
• 3. 실거래가반영률 및 과세 형평성 분석
• 3.1. 실거래가반영률 분석
• 3.2. 회귀분석에 의한 형평성 분석
• 2.3. COD 분석
• Ⅴ. 결론