우리나라 不動産 課標의 問題點과 改善方案

부동산 과표의 문제점을 검토하고 개선방안을 제시했다.

There is no one-to-one correspondence between the value of real estate and its price. The price of real estate depends upon its location and its evaluative purpose. Especially the price of real estate changes according to the assessment stages including acquisition, possession, and transference stage, for in the acquisition stage we judge according to the ability to pay tax in acquisition and transaction, whereas in the possession stage we judge according to the ability of profit making activities. Accordingly, I would insist that imposing tax on real estate in our country should be decided according to the following three principles.

First, basically transaction price should be applied as the tax assessment standard in the acquisition stage such as the price of acquisition and that of registration. Second, we should apply the total property possession price or annual rental price as the tax assessment standard in the possession stage. Third, we should use fair market value as the tax assessment standard in the case of gratuitous conveyance such as inheritance tax or donation tax.

We need to change real estate registration law, which leads to impose tax such as acquisition tax, registration tax, transfer income tax according to the real transaction price, and need to improve real estate registration system to show real transaction price on real estate registration paper, and establish wide web of data base on real estate related materials, thus share the information about national tax and regional tax mutually. In the case of possession tax and general real estate tax, we need to expand publicly notified price system, research the market price of buildings, and thus demonstrate the price of them in order to reduce the unfair taxation cases.

It especially targets to reduce the unfair taxation cases of the local tax payers by evaluating all buildings according to an unitary standard. Additionally, we need to establish so-called Office of Local Taxation in assessing regional tax like Japan, and study and develop the method to impose tax in more systematic and resonable way. The ongoing renewal on the taxation law and institution and allowing the head of local government determine to the standard of taxation rate should be considered.

A Study on the Establishment and Expansion of the Taxation Autonomy of Local Government This dissertation is to investigate the ways to establish the tax autonomy of local government in order to achieve the financial independence. This study will research the theories and legal status concerning local autonomy which is based upon the right to determine the tax rate. It will also study the logic of autonomous tax right and current circumstances of Korea, local taxation system and autonomous tax rate system overseas, and the barrier to block the realization of tax autonomy in Korea. The following several ways can be considered to expand the taxation autonomy of local government.

First, the meaning of local tax-rate law lies in that each local community may legislate laws which guarantee the equality and conformity of tax burden and endowment and collection of local taxation should be described in local ordinance. That is to say, it should be developed towards expanding the right of autonomy of local government. Second, in so far as the conformity of tax-rate system is reserved, the freedom to choose the tax items should be given to the local government, considering the development of civilian consciousness about autonomy Third, it is necessary to encourage to use the right to determine tax rate in local taxation law actively.

For this, it is desirable to increase the amount of tax by adopting elastic tax-rate as an incentive system, which should be reflected to local tax. Additionally it is necessary to lift the elements which restrict the right to determine tax rate in order to expand it. Fourth, tax assessment systems should be developed; local government can have the right to impose tax on its civilians by expanding standard tax-rate system and tax reduction and exemption. Fifth, to realize the expansion of local autonomy and autonomous tax system, the will of central government and the politician is important.

It has the limit for us to set up fully established local autonomy system now, considering the current situation that social power is concentrated on the metropolitan area, thus the change of system and concept should start from the central powers. The matter of preserving financial self-sufficiency, in fact, decide the continuos development of local autonomy; financial independence is the essence of local autonomy. When we consider that the development of local autonomy is urgent requirement, the expansion of taxation autonomy of local government is essential, for local government cannot get out of power of central government until the local government establishes financial independence.

To overcome the poor fiscal state by establishing the autonomy of local taxation means true realization of local autonomy without depending upon national financial support.