한국의 재산세 과세상 문제점 - 과세권자, 납세의무자, 과세대상을 중심으로 -

한국 재산세의 과세권자·납세의무자·과세대상 관련 문제를 검토했다.

Property tax is an important tax source of local government entities with acquisition tax and registration tax. However, current property tax cannot be seen to be equipped with a frame of consistent principle of tax system and it is being operated as an imperfect object of political compromise according to economic and social conditions of times. Controversy has again been aroused on how to set up the base frame from real estate possession with the decision by the Constitutional Court on November 13, 2008 on unconstitutionality and discordance of the Comprehensive Real Estate Tax Law.

In relation to taxation subjects of property tax, problems on distribution of taxation right between central local government entities and basic local government entities in terms of common taxation method on property tax introduced by the revision in the Local Tax Law in July 2007. Unlike the Comprehensive Real Estate Tax that must be a national tax, property tax is a problem on distribution of taxation right between local government entities. If political implications of the tax system is accepted instead of operation solely by logics, common taxation method can be evaluated as a suitable taxation method to resolve the problems of financial independence of basic local government entities.

In relation to taxpayers, inspection on the policy for tax benefits to one house per household and the aged is required. For objects of taxation, conclusion for existing discussions on whether objects m list be extended to machines and devices and whether property and automobile taxes must be integrated should be drawn. This study has its meaning in that important existing issues were arranged with focus on subjects of taxation, taxpayers and objects of taxation of property tax.