주택관련 조세에 관한 연구

주택 관련 취득·이전 과세제도의 문제점과 개선방안을 제시했다.

The House - Related Tax System did fail in response of the changing of the social and Economic situations, like as the demand and supply of the house. Results of the Study are below. The first, The Tax - extent of the high - level house should be magnificated in order to achieve equality and efficiency of the transfer taxation. The second, it is desirable to low the effective tax - rate of the acquistion taxation. The third, it is desirable to tax large house owners heavily and Country house owner lightly. The fourth, it is good to upgrade the exemption standard of Value - added Tax of the house and Service Supply.

The fifth it is investigated the influence house - related tax System on house - moving, in particular, a transfer income tax.