실지거래 과세제도가 부동산의 거래와 가격 및 공평과세에 미치는 영향 = The Effects of Transaction, Price and Fair Levy in Real Estate Tax System

국문 초록 (Abstract)

본 연구에서는 실지거래과세제도가 부동산의 거래, 부동산가격, 공평과세에 미치는 영향을 분석하였다. 본 연구의 목적을 달성하기 위하여 실지거래과세제도가 부동산 거래, 부동산의 가격 및 공평과세에 미치는 영향에 대하여 부동산전문가, 세제전문가, 공무원 및 일반인등 680명을 상대로 설문지를 배부 및 회수하여 회귀분석을 실시하였다.
본 연구의 결과를 요약하면 다음과 같다.
첫째, 거래단계의 취득세, 등록세, 양도소득세의 실지거래과세제도는 부동산거래의 감소에 정(+)의 영향을 미치고 있다는 응답이 높게 나타났다. 이것은 취득단계, 양도단계의 현행 실거래과세제도로 급증한 세 부담이 부동산의 거래에 부정적 영향을 미치고 있다는 것이다.
둘째, 거래단계의 취득세, 등록세, 양도소득세의 실지거래과세제도는 부동산가격상승과 투기억제에 정(+)의 영향을 미치고 있다. 이것은 실거래과세제도로 급증한 세 부담이 투기를 억제하는 효과는 있으나 부동산가격의 누적효과로 부동산가격에 포함되어 취득자에게 전가되므로 부동산가격의 상승을 초래하게 되어 부동산가격안정에 부정적 요인으로 나타났다.
셋째, 거래단계의 취득세, 등록세, 양도소득세의 실거래과세제도는 공평과세구현에 정(+)의 영향을 미치고 있다는 응답이 높게 나타났다. 이것은 실거래과세제도로 증가한 세 부담이 불로소득을 환수하고, 응능부담원칙에 맞는 수직적, 수평적 공평과세구현에 긍정적 영향으로 볼 수 있다.

다국어 초록 (Multilingual Abstract)

The purpose of this study is to examine the effects of transaction, price and fair levy in real estate tax system and their impacts in the market, of both positive and negative ones. For this study, we have conducted researches on the current tax systems, the tax systems in other countries, and in relevant literatures.
The respondents were those who hold professions closely related with the tax systems and the real estate markets; civil servants, accountants, and the real estate agents. Among the 680 respondents, 470 have supplied the suitable data to analyze.
We have employed Cronbach's alpha to verify the plausibility. Also with the considerations on the variables using Regression Analysis.
This study has several differences in comparision with other previous studies; 1) while the previous studies had focused on the houses, the present reporter took all types of real estates into the consideration 2)whereas the previous studies had tendency to concentrate on the sales (and the taxes during the transactions), this study has examined every type of taxes occurred during the possession/sales of properties, with the considerations on the actual prices 3) the previous studies had conducted analysis on the effects of the taxes occurred during the sales of the real estates in the market - yet this study sheds light on more comprehensive dimensions than other previous studies, especially on the positive/negative effects the taxes in the markets, as well as the dilemmas concerning the distribution of incomes/resources.
The findings of this study may be summarized as follow; 1) the real estate tax system is having significant effect on the market - such as the decrease in transactions, and decrease of the original capitals, 2) the real estate tax systems are very effective in controlling the investment movements thus preventing the real estate market from overheating - however, the taxes later became the factors which increase the overall prices 3) while the taxes based on the actual transaction prices will serve the idea of ‘fair taxation’ and controling the market, the increase of prices and decrease of the original capital(as the result of the tax systems) have negative effects.
The tax systems are not without faults, however, rather than the introduction of new systems, the current systems require a few adjustments/improvements. The present reporter's recommendations are as follow; 1) in other countries, people are required to pay, for the registration (in United Kingdom), and acquisition (in Germany) - in United States, the taxes are not charged during the course of acquisition - the registration and acquisition taxes should be ‘integrated’ and thus reducing the tax as the result 2) the current tax systems are overly charged in some cases and therefore hindering the idea of ‘fair taxation’ 3) in some cases, the current tax systems reduce the original capitals - decreasing the sales in the real estate markets - the tax systems should take those cases into the considerations and charge the taxes separately 4) in the Capital region, the taxes should be charged according to the individual differences rather than based solely on the Population Decentralization Policy alone 5) the increase rate of the taxes should be as same as the increase rate of overall prices (of commodities) 6) the underlying idea of the current tax systems - 1 house per a household - may not be serving the ‘fair taxation’ ideals. Since, even n some cases when the profits of selling a house are relatively small, the taxes must be paid - like in Japan and the United States, a tax return systems are recommended in such cases 7) the taxes should be charged according to the current economic situiations.

목차 (Table of Contents)

• Ⅰ. 서론
• Ⅱ. 선행연구의 검토
• Ⅲ. 연구설계
• Ⅳ. 실증분석결과
• Ⅴ. 결론

참고문헌 (Reference)

1 노영훈, "주택시장의 문제점과 조세정책 방향" 한국조세연구원 144-169, 2002

2 김종환, "주택관련세제가 주택가격안정 및 공평과세에 미치는 영향" 경원대학교 대학원 2007

3 황현, "재산세 및 주택관련세제가 주택가격과 주택임대료에 미치는 영향에 대한 실증연구" 22 : 44-68, 1992

4 정희수, "우리나라 장기주택 공급탄력성" 44-49, 1985

5 김종환, "양도소득세 도해" 한우출판사 2005

6 이연진, "석사" 서울시립대학교 세무대학원 2003

7 이우진, "부동산세제의 이론과 실무해설" 삼일인포마인 2005