受益者負擔金制의 發展方向에 관한 硏究 : 淸州市 道路 受益者負擔金 事例를 中心으로

청주시 도로사업 수익자부담금의 발전방향을 연구했다.

The special assessment is to impose them taxes on the benifit coming out of the enforcement of the public investment when the enforcement of the public improvement gives the great benifits to the owners of the real asset in a particular area. The aims to impose taxes on the benificiary are as follows: 1. It is to recapture the windfall profits. It is desirable to recapture the windfall income from the public improvement because the increase of land price resulting from the betterment policy or the investment can be not only an interference with the reasonable use of the land, but also a cause of speculation. 2.

It is to get the social equalization through the special assessment as it is against the fair distribution of wealth for the landowners in a particular area to gain the special benifit from the public improvement invested by taxes. 3. It is to raise the fund for the public investment through the recapture of the windfall benifit and reinvest it in another public investment. The special assessment and actual state of management are analysed through the cases. The analysis of the cases of the special assessment is based on those carried out in Chongju city.

The aim of this thesis is contributed to the development of the special assessment and the recapture of the windfall benifit resulting from the various public investment.