토지분 재산세의 세부담 지원체계 연구 - 분리과세와 감면을 중심으로 - = The Study on the Tax Burden Relief Systems for Land Property Tax - Separate Taxation and Exemptions -

다국어 초록 (Multilingual Abstract)

The policies of separate taxation and tax exemption, designed to alleviate the burden of property taxes on land, are important tools for reducing tax liability.
However, there is a lack of clear criteria for their application. This study distinguishes the purpose of separate taxation into two categories: exclusion from aggregation for businesses that inevitably require large landholdings, and the necessity of policy support. The second category of separate taxation can be considered a form of tax expenditure when it aligns with the characteristics of tax expenditure, such as specificity, substitutability, and the possibility of repeal. This study analyzes instances where separate taxation and tax exemptions are redundantly applied to the same land in pursuit of identical policy objectives, demonstrating that this redundancy occurs due to the absence of a defined support period, leading to long-term entrenchment and vested interests. Based on these findings, the study presents the following policy recommendations. First, separate taxation for policy support purposes should be managed individually, taking into account the characteristics of tax expenditure for each item. Second, to enhance the efficiency of resource allocation, redundant support through both separate taxation and tax exemption should be avoided, and the best policy tool should be employed to achieve the policy objectives. Third, for cases where sunset provisions are necessary, the relevant separate taxation measures should be transferred to the Local Tax Special Cases Restriction Act and managed in an integrated manner with tax exemptions. Finally, in the medium to long term, separate taxation should be applied only to businesses where large-scale landholding is essential and temporary, while incentive systems aimed at inducing taxpayer behavior with significant economic impact should be unified under tax exemptions.

참고문헌 (Reference)

1 박지현, "토지분 재산세의 분리과세와 감면제도 비교에 기초한 정책제언" 한국지방세연구원 (57) : 2021

2 국회 내무위원회, "지방세법개정법률안 심사보고서" 6-10, 1989

3 마정화, "재산세 분리과세 대상 심사제도 도입에 관한 연구" 한국지방세연구원 2019

4 박상수, "분리과세토지 타당성평가 세부기준 수립 방안" 한국지방세연구원 2020

5 박지현, "법인의 토지 보유 실태와 토지세의 정책과제" 한국지방세연구원 2022

6 이동규, "2017 조세특례 임의 심층평가: 조세특례 일몰제도 운영방안 연구" 기획재정부·한국조세재정연구원 2017