開發利益還收制度의 改善方案에 관한 硏究

부동산 보유세제와 종합부동산세에 대한 인식을 조사했다.

Planning development projects on land have been performed by government owing to its economic and social effects on people's life. Specially, as our society is rapidlv industrialized and urbanized, the various development projects on land were performed by the government and public authorities. In the course of this situation, land owners have possessed privately the land development profits which has been produced by the government and public authorities without their endeavor and investment.

Thus, it has brought the social problems which has deepen the income gap between the poor and the rich, as well, in the course of the policy decision, a few land policy makers who leakage the information brought the many social problem which did harm to the national units. In view of these situations, the land development profits are necessarily reverted to society not possessed by the land owners who don't endeavor. Thus, concentrating this problem consciousness and the necessity of study, investigating the current system of returning the land development profit, therefore this study is pursuit of the fair profit allowance, additionally I will suggest the efficient improvement method of it.

Chapter one replaces preface by defining the aim of research, its scope and the method involved. Chapter two discusses the general concepts characteristics and the necessities regarding the system of returning the land development profits and its basic direction. Chapter three discusses the present condition and problems regarding Tax-Assessment and non-Tax-Assessment, which is involved with development profits. Chapter four tries to suggest the ways of improvement in there turning development profits and introduce the foreign systems of the returning development profits.

Chapter five induces a conclusion by summarizing the overall discussions in this article, and quote the method to accept the system of foreign to improve the problem.