종합부동산세의 문제점과 개선 방안에 관한 연구

다국어 초록 (Multilingual Abstract)

This research is to look up the current circumstances and grasp problematic aspects of the Comprehensive Real-Estate Tax which has been introduced and executed since 2005. The Comprehensive Real-Estate Tax was established as federal tax which is different from other local real-estate Tax to reflect the will of realization of tax justice through improving fairness between the burdens on taxpayers.

We have examined the examples of other countries' real-estste tax(U.S, U.K, Germany, and Japan) and selected the samples of apartments from 5 different region in Korea. Although the Comprehensive Real-Estate Tax has its propriety and justification, its purpose for price stability has been emphasized overly so it has been criticized for a possible chance of violating the constitution. In addition to, despite of those all of tax introduced above, it has some practical problems as well, (1) a probability of double-taxation, (2) a question justification of being classified as federal tax, (3) a question of tax equation basis, (4) a question of setting up taxpayers. The alternative plans for these problems are as follows.

First, according to the examples from other countries, real-estate possession tax is considered as state tax because it is measured a compensation of the services which local governments rendered and it also corresponds the purpose of decentralization.
Second, the absorption to property tax and abrogation the Comprehensive Real-Estate Tax would be proper for the system of law.
Finally, the correction of partial double-taxation provision(deductions for paid property tax and local education tax on property tax) is required.

For those questions arisen, despite of concerning the purpose for restraining speculation on real-estatae, urgent correction is required, and the detailed re-investigation of the Comprehensive Real-Estate Tax is necessary.

목차 (Table of Contents)

• 第 1 章 서론 1
• 第 1 節 연구의 과제 1
• 第 2 節 연구의 방법 및 구성 4
• 1. 연구의 방법 4
• 2. 논문의 구성 6
• 第 2 章 종합부동산세제 현황과 선행연구 7
• 第 1 節 국내 보유세 현황 7
• 1. 종합부동산세 7
• 2. 재산세 16
• 3. 도시계획세 및 공동시설세 22
• 第 2 節 외국의 보유세 입법사례 26
• 1. 미국 26
• 2. 영국 29
• 3. 독일 31
• 4. 일본 32
• 5. 시사점 33
• 第 3 節 선행 연구의 검토 35
• 1. 보유세로서의 종합부동산세 개선 방안 35
• 2. 종합부동산세의 보유 수준에 대한 부담 및 불공평 분석 37
• 3. 본 연구와 선행 연구와의 관계 38
• 第 3 章 현행종합부동산세제의 문제점 및 개선방안 42
• 第 1 節 현행 종합부동산세제의 문제점 42
• 1. 입법취지 및 목적과 관련한 문제 42
• 2. 종합부동산세의 운용상의 문제 60
• 3. 기타 부동산 보유세 관련 문제 75
• 第 2 節 개선 방안 81
• 1. 보유세제의 개선 방안 81
• 2. 운영방안에 대한 대안 모색 84
• 第 4 章 요약 및 결론 86
• 參考文獻 89
• ABSTRACK 91