부동산보유세제의 현황 및 개선방안 : 종합부동산세를 중심으로

종합부동산세를 중심으로 부동산 보유세제의 현황과 개선방안을 검토했다.

Korea's property tax has been used not for fund measurement but for political measurement such as stimulating economy or controlling speculative investment in real estate. The integrative property tax is more like a political tax system adapted for politic purposes than financial function purposes. The political tax system, unlike financial tax system, is a tax system with an aim of economical and social aim that can be a problem with its possibility of violating equality principle. This research, as the property possessed tax, attempts to analyze current situation and problems of integrative property tax and contemplate about the reasons and ways of improvement.

The followings are the summarized points. After the judgement from the Constitutional Court in the year of 2008, the new exemption rules for first generation 1 property long-term possessors and retired old-aged people were established. However, the integrative property tax has been established without considering the general tax payer's tax-bearing capacity, leading to excessive tax problems. Moreover, although the integrative property tax promotes both the financial and political aims in the superficial aspect, it is unclear of its identity with different values promoted from economical tax system and political tax system.

Therefore, following problems including heavy tax and national tax problem occur to integrative property tax. With such problem, the integrative property tax will clearly identify its aims to whether faithfully work for fund measurement or political tax system to organize with following system. As a way of normalizing property possession tax, organizing into the financial tax system with the procurement of financial resources from a local government and aim of liability to pay taxes seems to be appropriate.