기반시설 부담금의 공평성에 대한 실증분석

기반시설부담금 부과의 공평성을 실증적으로 분석했다.

Imposition of allotment is in correspondence with the definition of vertical allotment in accordance with the idea of equalitarianism of taxation or obligation for those who has different capability of obligation should be imposed to be suited with their own capability of obligation. Despite of that fact, infrastructure allotment calculation standard under current legislation is constituted in the way that an individual contractor to apply the average by classifying urban region and non-urban region and not in the way that an individual contractors to apply average by service region.

The issue arises here as imposition standard is being set regardless of immanent value that was possessed by the estate of each service region. Thus, should the allotment calculated by service region be normal allotment and allotment calculated by dividing urban region and non-urban region as actual allotment, both allotments can be estimated by applying allotment imposition fairness theory. As for the verification model, Spearman ranking correlation verification model was used along with the rare analysis of IAAO(International Association of Assessing Officers) model and T-test which is statistical technique and statistic process will undertake a program SPSS 12.0.

Through this research method, vertical unfairness of infrastructure allotment is verified.