주택분 재산세 과세표준에 관한 연구

주택분 재산세 과세표준의 형평성과 개선 방향을 분석했다.

This study attempts to recognize the role of local taxes in expanding the financial power of local governments and conducts an empirical analysis regarding the property taxes on housing in Daegu for 2012 and verifies the impartiality of the tax base for housing to partially solve the inequity in property tax burdens which is a possession tax as transparent and rational taxation has been demanded pursuant to tax resistance and fair taxation due to the occurrence of issues such as the increase in tax burden of residents, finding sources of tax revenue and the stable securement of tax revenue.

As a result of the study, first, in examining the tax base for apartments in Suseong-gu and Buk-gu in Daegu, which rank the same as Gangnam-gu and Gangbuk-gu in Seoul, the general tax base for apartments in Suseong-gu was higher than Buk-gu. The study obtained a conclusion that was similar to the recent precedent research conducted by Tae-Hwa Yun and Gi-Cheol Yang (2011) who conducted an empirical study concerning Gangnam-gu and Dobong-gu.

Second, as a result of verifying whether there were differences between the tax base for different housing types located in the Daegu area, it was found that apartments had the highest tax base which was followed by combined multiplex houses and detached multi-family houses. There was also significant differences among certain sections between different areas of Daegu. As can be seen from above, this study confirms that there is a problem with the system of standard value of buildings (including housing) in terms of fairness.

In other words, the fact that there were differences in the tax base depending upon the relevant standard signified that the property tax burden was not equitable after all. In order to minimize such difference, improvements in the system should be undertaken as follows. The method of determining the tax base should be supplemented so that there are no variations between the tax bases based on housing type and area.

To achieve such task, determination of market value needs to be more precise and, if necessary, designate a greater number of sample houses to minimize the estimate error in calculation, and adjust the percentage reflecting the market value so that it would be maintained equally nationally. On the other hand, this study is subject to the following limitations. First, there are limits in generalizing the results of this study as the sample subjects were limited to those located within the Daegu area and the analysis of data for actual sales price was only limited to available data up until 2012.

Also, this study assumes that all discrepancies between areas and housing types to be an issue of fairness in tax burden without considering the price rate for real property in a particular area that could show a difference between the actual study subjects. Despite of the limitations in collection data, in order to generalize the results of this study, research that analyzes various other factors that effect the tax base must be further conducted