우리나라 土地稅制의 問題點과 改善方案

우리나라 토지세제의 문제점을 진단하고 개선방안을 제시했다.

Private ownership of land is permitted in Korea. But the land is a part of a country and it is restricted socially owing to the need of public welfare. The realm of a country is limited and its supply is definite. At present, the demand for land has been increased greatly by concentrating on cities followed by urbanization and industrialization. As a result, problems in land, the stability of land price and the effective use of land are raised. A reasonable tax system on land is requested to solve these problems. It is a policy for land.

The abstract of this study for the requirements above is as follows; In Korea, the system of land tax is studied in three aspects acquisition, tenure and disposition of land. Taxes on the acquisition of land are an acquisition tax and a registration tax as local taxes and an estate tax and a gift tax as national taxes. And the taxes on the tenure of land are a property tax as a local ordinary tax and a town planning tax as a local earmarked tax. And the taxes on the disposition of land are a transfer income tax and a special additional tax to a corporation tax as national taxes. At first, the purpose of land tax system was to gain revenue for the financial demand.

But a present subject for the land tax system is to establish a policy to cope with namely, stability of land price, acceleration of effective use of land, correction of unequality, between wealth and income followed by rapid increase of land price, equal charge of cost assigned for the formation of various social overhead capital on the direct or indirect beneficiaries involved in the use of land and restoration of unfair income of land possessor to society. Of all these, the stability of land price and the effective use of land are two basic goals of land tax system.

Accordingly, to establish a modern ideal land tax system, government must realize all the above- mentioned basic goals of land tax system at the same time without contradiction. Problems in present land tax system can be pointed out as follows; 1. Problems in the estimation of land 2. Problems in the aquisition tax of land 3. Problems in the tenure tax of land 4. Problems in the disposition tax of land 5. Problems in the social appropriation of development value of land 6. Problems in the principle of "no taxation without law" Proposals for the establishment of reasonable land tax system in Korea are follows; 1. Establishment of the public notion of land 2.

Unification of land value system 3. Adoption of the progressive taxation aquisition tax 4. Adjustment of tax rate of estate and gift tax 5. Conversion of the composite property tax 6. Adjustment of the tax rate of capital gain tax 7. Creation of land value increment tax 8. Constitution of conference organization 9. Embodiment of the principle of "no taxation without laws" 10. Adaptation of negative tax 11. Embodiment of the principle of "no taxation without laws" However reasonable a land tax system may be, it can not achieve the goal of all land policies. To reach the goal of land policy, it is necessary to have close relations between the land tax system and the other method of policy.

When we analyze the land tax system, we think it necessary to adjust two propositions-land ownership and public welfare.