종합부동산세의 문제점과 개선 방안에 관한 연구

종합부동산세의 현황과 문제점 및 개선방안을 검토한다.

This research is to look up the current circumstances and grasp problematic aspects of the Comprehensive Real-Estate Tax which has been introduced and executed since 2005. The Comprehensive Real-Estate Tax was established as federal tax which is different from other local real-estate Tax to reflect the will of realization of tax justice through improving fairness between the burdens on taxpayers. We have examined the examples of other countries' real-estste tax(U.S, U.K, Germany, and Japan) and selected the samples of apartments from 5 different region in Korea.

Although the Comprehensive Real-Estate Tax has its propriety and justification, its purpose for price stability has been emphasized overly so it has been criticized for a possible chance of violating the constitution. In addition to, despite of those all of tax introduced above, it has some practical problems as well, (1) a probability of double-taxation, (2) a question justification of being classified as federal tax, (3) a question of tax equation basis, (4) a question of setting up taxpayers. The alternative plans for these problems are as follows.

First, according to the examples from other countries, real-estate possession tax is considered as state tax because it is measured a compensation of the services which local governments rendered and it also corresponds the purpose of decentralization. Second, the absorption to property tax and abrogation the Comprehensive Real-Estate Tax would be proper for the system of law. Finally, the correction of partial double-taxation provision(deductions for paid property tax and local education tax on property tax) is required.

For those questions arisen, despite of concerning the purpose for restraining speculation on real-estatae, urgent correction is required, and the detailed re-investigation of the Comprehensive Real-Estate Tax is necessary.