부동산 보유과세 개선방안에 관한 연구

부동산 보유과세와 재산세 제도의 개선방안을 검토했다.

This study is designed to solve pending issues of property tax, rather than focusing on theoretic aspects of local tax and cannot be said to be a future-oriented comprehensive study. Therefore, it is expected that this study will lay foundation for extensive follow-up studies on progressive rate of property tax and price role in relation to local government services, which is not sufficiently examined and contribute to the development of local tax.