양도소득세제의 개선방안에 관한 연구

양도소득세제의 문제점을 분석하고 공평과세를 위한 개선방안을 연구한다.

The purpose of this thesis is to study a remedy for the problems of our transfer income tax system and to suggest the way to realize the impartial taxation. It is true that a transfer income tax is a type of income tax that contributes to the realization of the governmental policy of raising money on taxation-the original purpose of taxes-and using the land effectively and the land price stabilization through curbing speculation on real estate. But since the transfer income tax has a strong influence on the residence, the move, or the property trade of the nation, it can cause the freezing of the trade of the land, buildings, etc.

And owing to the high rate of a nominal tax, the people are reluctant to pay taxes, and the regulations defining wide non-taxation and the reduction of taxation decrease the efficiency of income taxation regardless of the original intention. The revenue gained by the interests of running financial capital is excluded when the government imposes a tax due to the current limited objects of a transfer income taxation. Especially in case of stocks which are financial income concentrated on the class of the interests of capital, they make a partial taxation by imposing a transfer income tax only on unlisted stocks instead of listed ones.

Therefore, we need to reflect on the function of the comprehensive income tax system in the face of the influx of foreign capitals caused by opening capital markets. To remedy the problems of our transfer income tax system and to realize the impartial taxation, we should study the reasonable methods of taxation. In this thesis, I have studied the methods on the basis of the various literature, themes, and periodical publications on a transfer income tax. The main ideas that I discussed in this study are as follows: 1. A Theoretical survey on a transfer income tax system. 2. The present situation of the transfer income tax system in the country. 3.

The problems of the transfer income tax system and the remedy.