종합부동산세의 개선방안에 관한 연구

종합부동산세의 헌법 적합성과 과세 합리성을 검토해 개선방안을 제시한다.

The purpose of study is the plans to improve the Integrated real estate tax. In order to improve Integrated real estate tax hereafter This paper presented three branch consideration. First, it must agree with a constitution. It brings about an unjust taxation with the taxes legislation which is inappropriate and the interests of the taxpayer with the taxation which is unreasonable. Second, it is not controlled by political and economic background. If it will so do, it will be able to recover a reliability from the citizens and real estate market. Third, it should have relation to the real estate policy.

In conclusion, the government has handled the real estate markets by reinforcing or mitigating the real estate taxes and has controlled the real estate markets with the taxes, too. However, the real estate tax system should play only complementary and indirect roles of checking real estate markets, so they are limited as functional solutions to real estate speculations.