財産稅制의 改善方案에 관한 硏究 : 建物分 課稅標準 中心으로 = (A) Study on improvement of property tax system : The building's tax basis

다국어 초록 (Multilingual Abstract)

This thesis is developed discussion on the basis of cognizance that the development of property tax system need (the) measure that can be solved two important problem ; security of funds according to local self-government and establishment of equity according to democratization of finances.
At the time of full scale local self-government, many parts of administrative function transmit from the central government to the local. Then, enlargement of the function appear inevitably. According as the local self-government practice. The extension and improvement of finances scale will need by increasing of adminstrative demand and self-governing administration suited to the regional characteristics that live up to the anticipation of local citizenery.
Generally discussing on the divice of the local tax's enlargement, a transfer problem from the national tax to the local made a difference of the finances between self-governing bodies. It results from the reduction of the national finance and the preponderance of a source of taxation. Also, this problem made a declination the local grant taxes that are due to the reduction of revenue. In due consideration of the situation, preferentially, a self-governing body should be help in order to raise the efficiency of the local finance and try to keep the funds secure.
By the way, existing local tax that the main source of revenue in the local finance is preponderate on buildings, estate. In aspect of tax revenue enhancement, it have limitation and any structural vuluerability. Also, when our taxation see, the local tax have a tendency to the characteristics of the property tax and holding tax. But what a source of taxation must hold in the process of property's holding is right.
Items of taxation. Items related to property one of taxations are difficult to increase natural tax-revenue whether it isn't made up that manipulated the upward readjustment to tax base or incerasing of tax rates because income and consumption elasticity of the tax revenue low, a register taxation. Also, property taxation is easy to give raise to complications between local government and taxpayers because tax base, a factor one of the settled tax amount, is accomplished of the administrative progress that the current and the standard price of taxation.
On the other side, in the aspect of a taxation policy, what the source of tax should be secure is important ; it actively can cope with social situation. Taxation must pay fairly among people that is equalled with financial level. In the income gap, a large income earner must pay the more tax, a small income earner must pay the less tax. Also, the imposition of the taxation must effect in order to social utility value.
But, current the building part of the taxation. Actually in force, the part of building one of the taxation have many problems of the principle of equity because like the old way calculate in spite of shape of the housing change that is result from change of social and financial situation.
The imposition of the tax is the purpose of the imposition is promise the best efforts in order to practise reasonable the policy of the tax base. The imposition will start from the correct assessment of the property that is a taxation article. According as this, we need we must improve contradictory point in application as well as security of funds accrding to local government, efficiency of the application and the principle of equity of the taxation.
It we see the situation of property tax, the property tax is respectively low its partion ; As the standard of the budget at the 1994 it 7.7% of the current price, 5.3% of the military sistuation. But, At the proerty tax of the section of self-government located in Seoul its partion is 25.6% of the support section's tax. At the section of self-government, a special city under the indirect control of the central government we can know this fact that the property is an important factor at the local revenue of the basis self-geverning body.
Therefore, the enlargement of the property tax because of the property tax's extent of taxation article, high grade materials of recently new construction, and diversity of architecture, is necessary task. As the present index system is study and simplize all sorts of index system must change especially new establishment of interior index system and so on. The realization of the new constructon's standard price will play an important role in the enlargement of the property tax. In this case, the rate tax's structure of the house must run parallel with the improvement of the rate tax's structure because of extra progreessive tax rate's system compared with the single tariff of the construction have a lot of controversial points.
In present, building's tax base in order of our property tax's imposition is going to apply the each other situation's rate ; according to kinds and scales of the construction, in due to administrative exception's indexes in order to achieve several administrative aim-use index, structure index, and location index. Especially, through the application of the administrative exception indexes, the burden of tax difficult with size of the house. It have a controversial point that inequity taxation. So, it is necessary to sum new struction's price. I think all kinds of index and "the administrative exception", must improve or must do away with in order to obey the taxes's law.
Hereafter, These ways that the imporvement of the building tax base's system are the device through sum between structure process and pay, return system of the structure items, unification from estate's tax base to the building's tax base, separation apartment's tax base, security of funds according to democratization of finances.
In the future, I think what an appraiser must value the building according to individual factor is right.
This thesis consists of five chapters. The first chapter suggests the purpose and method of the inquiry [investigation]. The second chapter analyze with a theoretical background of the property tax, appropriateness of its principal of the local tax and the local tax's structure, the portion of the property tax, the property tax's characteristics. The third chapter find out (that) administrative tax base and the statutory tariffs decided on the present situation of the building part of the taxation, a concrete application's realities of the property tax elasticity, all sorts of application indexs, the administration's exception or tax rates and limitation and controversial point of the property rate. The fouth chapter suggest the improvement of the reasonable index's system, equilibrium and the property tax's enlargement as reorganization of the property tax. The fifth chapter conclude this thesis.

목차 (Table of Contents)

• 目次
• Ⅰ. 序論 = 1
• 1. 硏究의 目的 = 1
• 2. 硏究의 方法 및 構成 = 3
• Ⅱ. 財産稅의 理論的 背景 = 5
• 1. 地方稅의 原則 = 5
• 1) 地方財政의 特徵 = 5
• 2) 地方稅의 原則 = 6
• 3) 地方稅 原則의 變化傾向과 財産稅 = 12
• 4) 地方稅의 稅種別 適格性 = 14
• 2. 地方稅와 財産稅의 比重 = 19
• 1) 國稅와 地方稅의 配分構造 = 19
• 2) 地方稅와 財産課稅 = 25
• 3) 財産稅의 比重 = 29
• 3. 財産稅의 性格과 轉嫁 = 32
• 1) 財産稅의 性格 = 32
• 2) 財産稅의 轉嫁 = 35
• 3) 政策稅制로서의 財産稅 = 41
• Ⅲ. 建物分 財産稅制의 運用實態 = 44
• 1. 建物分 課稅標準의 變遷過程 = 44
• 1) 課稅標準의 意義 = 44
• 2) 建物分 課稅標準의 變遷 = 47
• 2. 建物分 課稅標準의 現況 = 51
• 1) 財産稅 課稅對象의 現況 = 51
• 2) 建物分 課稅標準 算出體系의 現況 = 53
• 3. 建物分 課稅標準의 運用 = 75
• 1) 課稅標準의 決定方法 = 76
• 2) 課稅標準 算出의 例示 = 78
• 3) 稅率의 體系 = 80
• 4. 建物分 財産稅 運用上의 問題點 = 82
• 1) 財産稅 課稅對象의 問題點 = 82
• 2) 課稅標準 算出體系의 合理性 缺如 = 83
• 3) 課稅標準間 不均衡과 指數의 不合理性 = 87
• 4) 稅率體系上의 問題點 = 96
• Ⅳ. 財産稅制의 改編方案 = 105
• 1. 建物分 課稅標準 算出體系의 改善 = 105
• 1) 課稅標準의 改善 = 105
• 2) 累進稅率의 構造 = 108
• 2. 課稅對象과 財産稅制 = 113
• 1) 財産稅 課稅對象의 改善 = 113
• 2) 財産稅制의 改善 = 115
• 3. 建物分 財産稅制의 評價方法 = 121
• 1) 鑑定評價方法에 의한 改善 = 121
• 2) 原價方式에 의한 實證分析 = 125
• Ⅴ. 結論 = 128
• 參考文獻 = 131
• ABSTRACT = 136