不動産 保有稅制度의 現況과 問題點 및 改善方案에 대한 硏究 : 財産稅를 中心으로

부동산 보유세 제도 중 재산세의 현황과 문제점 및 개선방안을 연구했다.

The purpose of this study was to review the conditions of the real estate ownership tax system, address its problems and suggest their solutions, being focused on property tax. Specifically, this study aims to address the problems of the ownership tax system and present the reform measures for the tax system. For this purpose, the researcher reviewed the theories about fair taxation, equal tax burden and tax policies. The results of this study can be summarized as follows; First, the tax references are unrealistic. Specifically, the prices of new buildings estimated for tax references do not much seem to reflect the market prices.

Namely, the prices are calculated based on costs not to reflect the market prices. The result is that those owning less valuable houses or buildings have to pay more tax, which causes the problem of unfair tax burden. Second, the tax rates are improper. The real estate ownership tax rates is about one fifth the composite income tax rates. In addition, the distribution of taxpayers' burden is not normal, and therefore, lower tax rates apply to more than 90% of tax payers, while the top 2% of tax payers are responsible for 20% of tax revenues. Third, tax burdens are unfair.

Despite the tax burdens should be proportional to asset values, the current tax burdens are rather regressive, because the values of land are relatively under-estimated in assessment of assets. The solutions to the above problems are suggested as below; First, the tax references should be realistic. To this end, the current tax reference system should be reformed in such a way that buildings should be assessed in reference to not cost but market price, while buildings and their sites are integrated to be assessed in all.

Second, in order to optimize the structure of tax rates, it is necessary not to focus on a small group of big tax payers but to normalize the taxation distribution to set proper tax rates. On the other hand, in order to reinforce or make real the real estate ownership tax system, it is essential to decide on effective real estate tax rates and optimal tax burdens and thereupon, decide on the realistic tax references and rates, and thereby, raise the effective tax rates and burdens gradually.

Third, in order to make fair the real estate tax burdens, it is required to integrate the building and land taxes and thereby, levy the ownership tax on the real estates based on their market values, in consideration of the fact that tax payers complain about land ownership tax more than building tax. As the real estate ownership tax system was reformed in January, 2005, it is believed that the conventional problem or unfair tax burden may have been more or less solved.

In addition, the composite real estate tax system has been operated to check the real estate speculations and stabilize the real estate prices by taxing the big real estate owners heavily, but several problems have been identified with this new tax system. Lastly, it is hoped that this study will be followed up by future studies which will focus on the composite real estate tax system and suggest its reform measures.