個別公示地價制度의 適正性에 관한 硏究 : 讓渡所得稅를 중심으로

개별공시지가 제도의 적정성을 양도소득세를 중심으로 검토했다.

While government drive the economic development policy rapidly and strongly in the 80's and 90's, the land price rose sharply in the process of economic growth. Consequently, the land policy has been a very important issue. This study examined the public announcement system of the land prices, one of the land policies, and tried to derive its validity by analyzing the transfer income tax which is a basis of the public announcement system of land prices. Inheritance tax, donation tax, local tax and other various charges as well as transfer income tax were increased with the enforcement of the law.

In addition, from the side of tax burden, direct tax such as transfer income tax which burdens the individual who gains the property was increased and it resulted in the re-distribution of income. Moreover, the law unified the various land price systems existed so far and made an administrative process for those institutes dealing with land price and living taxes simple and efficient. However, the burden of tax has been increased since the application of the law. Understanding this situation, I suggested a way of improving the public announcement system of land prices and the transfer tax system and a rational method for managing them.