유흥주점에 대한 재산세 중과제도 개선을 통한 지방재정 확충방안 -서울시 사례를 중심으로

유흥주점 재산세 중과제도 개선을 통한 지방재정 확충 방안을 연구한다.

This study investigates whether property tax issues and proposed improvements by prior papers effect on local tax revenue. Especially, this study tries to simulate the argued improvements, demolishing the conditions of heavy taxation in the local taxation and progressive taxation, from Jung and Yoon(2014). The local taxation establishes the several threshold point such as more than 5 rooms, more than half of total square and female servants etc. So, it can be ambiguous in determine the thresholds and this threshold point provide incentives to avoid the heavy tax of property tax on taxpayers of room salon.

This study categories the four scenarios accordance with the proposed improvements by prior papers, demolishing the conditions of heavy taxation in the local taxation and progressive taxation. And also this study estimates the results of simulation for the each scenarios, in order to evaluate the tax revenue effect of each improvements. The results of this study can be summarized as follows.

While maintaining the current local tax law requirements during and at 100 ㎡ 5 progressive intervals, the property tax rate system in the building, the 3.4% decrease of approximately 3.9 billion, while 16.53% of land property taxes increased by approximately 76.5 billion, totally a 12.52% increase in tax revenues of about 72.6 billion won.