우리나라의 讓渡所得稅 制度에 關한 硏究

우리나라 양도소득세 제도의 문제와 개선을 연구했다.

Since the early 196Os,with the rapid economical growth and population growth, while the demand for land has increased, the supply of land is limited. Therefore we have encountered the rise of land price and speculation of land which caused social problems. We have introduced many taxes to solve these problems. Because, among many taxes, transfer income tax is one of the most important taxes to settle the problems, transfer income tax is towork well so that it can withdraw unearned income and suppress speculation of real estate. The rational handling of transfer income tax will help us with fair charge of tax , social justice and economical growth.

In this study, I found out many problems on transfer income tax and I presented some remedies on mentioned problems. In short, the structure of this study is as follows. In Chapter I, I presented general problems of transfer income tax among real estate taxes, and the main purpose, the method and an outline of this study were introduced. In Chapter II, I reviewed the definition, the objective and the function of real estate taxation in relation to the system of the transfer income tax.

In Chapter III, I explained the transition from speculation control tax of real estate to transfer income tax and I made an analysis about the structure and present condition of current transfer incometax so that we can understand widely about it. In Chapter IV, I reviewed the transfer income tax systems of some foreign countries in order to compare ours with foreign systems (U.S.A., England, France, West Germany, Japan and Taiwan). In Chapter V, I found out problems of our current transfer income tax system and showed some remidies on those problems.

Finally, in Chapter VI, in conclusion, I suggested some opinions by summarizing the above mentioned Chapters in order to seek for the ways to improve the current transfer income tax system.