土地 等級變化에 따른 開發利益還收 方案에 關한 硏究 : 대전직할시 신흥주택지를 중심으로

토지 등급 변화에 따른 개발이익 환수 방안을 연구했다.

The difficulties in the course of completing this study had been the adaption to system and the procedure for redeeming development profits. Now, the following shows the future researching directions. (1) In evaluating development profits, The accuracy, as depends on the failure or succession for redeeming development profits, have to measure development profits with accuracy, and the change of grades must study on how to influence upon development profits measnre.

(2) This researching was confined to three picked districts in DaeJeon as specimen, for there are many restraints in studying the relation of the grades and land value according to tax rate classified by scale, use and location in all the area in the city. (3) Through the three areas of Dunsan, Junglee, Panam, the attempt to induce the method of producing impartial taxation for those areas, and the efforts to soften the shock in adapting this approach, were made. (4) This approach is regarded as a gradual improving method for easing the unever distribution of wealth and preventing unearned income.

(5) The steps for curbing the speculation of land and operating resiliently the market of real property are following. 1) The adapting of the progressive rate of tax according to shape and scale. 2) The grading of the land with the change of grade in the same rule. 3) The regnlating of the system partly with developing pace. Finally, the method by taxation used for the subject of the researching in this study, and the problems derived from the redemption of development profits by imposition of taxes on beneficiaries, should be improved.