주택분 재산세 부담 불형평성 개선방안에 관한 연구 -서울특별시 사례를 중심으로-

서울시 사례로 주택분 재산세 부담의 불형평성 개선방안을 연구했다.

Since the reform of real estate taxation in 2005, it has been brought about that the tax burdens on owners of expensive houses rose. Accordingly, some local autonomous entities in Seoul and Gyeonggi-do carried out the measure that reduced property tax burdens on their citizens by lowering the house property tax rates through township ordinance revisions. As a result, the inequity of the property tax burdens among the houses located in local autonomous entities which applied the elastic tax rates or not is occurring. It is even came out that tax burdens on houses at the same local autonomous entity are different according to whether the declared values of houses have skyrocketed or not.

To settle these problems, we should take measures that are as follows: the short-period raising of the upper limit of tax burden, levying the property tax on houses taking the fluctuations of their declared values into consideration, the revising of the provision of a equivalent at the previous year of the property tax on the house, and the introduction of rational imposition standards on a new house.