우리 나라의 現行 不動産 讓渡所得稅制의 問題點과 改善方向에 관한 硏究

부동산 양도소득세제의 문제점과 개선방향을 연구한다.

The Purpose of this paper is to explore the problems and suggest solutions for the real estate capital gains taxation in Korea. Research findings are as follows : 1. Current capital gains tax system should be changed from government-imposed system to self-imposed one. This change will result in less tax conflict, more honest tax returns, more taxpayers' psychological satisfaction from voluntary participation in government finance. 2. When computing capital gains, actual selling price should be used instead of government- determined "standard price." This will result in taxes on actual gains and thus improve fairness and reliability of capital gains taxes. 3.

Special deductions and exemptions in capital gains taxes should be determined more on the basis of fair taxation and revenue sources and, less on the government's social and political policy factors. 4. Capital gains tax rate should be equitable in comparison with income taxes, gift taxes and inheritance taxes. This will encourage taxpayers to make more consistent investment real eatate and reduce taxpayers' temptation for tax evation. 5. Exclusion of gains from selling a home should be applied more consistantly and realistically, and less social and political policy factors should be considered. 6.

Frequent changes in tax laws motivated by political and social policy considerations should be restrained.