공동주택가격공시제도의 형평성에 관한 연구 : 부산광역시를 중심으로

공동주택 공시가격의 지역·규모별 형평성과 과세기준을 분석했다.

There have been many objections raised regarding the occurrence of the difference between the declared value of apartment houses and the market value under the premise that the declared value is set mainly for the purpose of taxation. In addition, in a specific area, too, differences occur according to region and scale, so there is a problem that causes the vertical inequality of tax. A standard of assessment is the amount on which the real estate tax is based, and the legitimacy of taxation depends on the extent to which this standard of assessment reflects the market value and whether the equity is maintained by area, region and scale.

Especially, concerning the property tax and comprehensive real estate holding tax, not meeting the requirements of taxpayers regarding the adequacy and equity of the standard of assessment may bring about a strong refusal to pay the taxes, and sometimes, it may impair the policy effect of the real estate tax system. Thus, this study aims to investigate the equity of the declared value of apartment houses, focusing on Busan Metropolitan City.

Based on the data on the market value and the declared value of apartment houses made public from January 1, 2015 through November 30, this study divided the data according to three living zones, subdivided them according to the region and scale, extracted 180 apartments by random sampling to conduct an empirical analysis. As a result of independent t-tests by region and scale, it is inferred that there is a difference in the equity of taxation between individual declared value of apartment houses according to the region and scale. In an analysis of the reflection rate of the actual transaction prices, the assessment level according to the scale was 73.7% of the whole.

Judging from the market value of the East Busan area being much different from that of the other areas, looking at COD and COV by the region, it is required to conduct a little more detailed analysis of the actual transaction prices. As a result of an analysis of the PRD, it is found that there is regressivity in tax assessment. However, taking into account that it is judged at an appropriate level in tax assessment practice, overall, it is noted that the vertical inequality of the relevant area is not great. The implications of this study are summarized as follows: First, it is necessary to allocate the professional workforce and allow survey estimation.

Second, it is necessary to adjust the reasonable price level and to adjust the tax rate or imposition rate, accordingly. Third, it would be necessary to assess the normal price levels of the declared value and to readjust the reflection rate of the actual transaction prices. Fourth, it is necessary to increase the reflection rate of the actual transaction prices based on the market value, concerning the declared value of apartment houses. Fifth, it would be necessary to limit the use of the declared value used for various purposes, appropriately.

This study is concerned with the promotion of the equity of the declared value of apartment houses, would contribute to securing the equity, and it is expected that it will be utilized as basic data of policy formulation of the public disclosure system of real estate. Key words: Officially announced apartment housing price system, Equity of the declared value, Reflection rate of actual transaction prices, Vertical equity, Horizontal equity