실거래가격을 활용한 공시지가의 평가율 분석 -부산광역시 3개구를 중심으로- = An Empirical Analysis on the Assessment Ratio using the Sales Price and Officially Announced Land Price

다국어 초록 (Multilingual Abstract)

Officially announced land price is defined reasonable price by the law. Considering that the term of reasonable price is presented to achieve legal purpose, it is corrected to interpret that it has intended not only to work as a reference in assessing the land price but also to contribute to the formation of market value. Therefore, it is important that officially announced land price is different to sales price. But sales price plays an important role in the real world, especially the equity of land taxation. To achieve the equity of land taxation, assessment ratio(assessment value to sales price) is constant by region and use zone. In this study, I have analyzed the assessment ratio of officially announced land price to sales price in Busan by the year, region and use zone. And I have presented the fact that the assessment ratio is different between regions and between use zones. Especially, disparity of the assessment ratio between use zone is shown palpable. This result has great implications for appraisal and calculation of officially announced land price. Therefore, it is important to research to improve the policies that can achieve the parity of the assessment ratio between regions and between use zones.