건물분 재산세의 개선에 관한 연구

지방정부의 세입 확충 관점에서 건물분 재산세의 개선방안을 연구했다.

The study, emphasizing the expansion of revenue source, is focused on improvement of the building property tax in local government. As a crucial means of revenue supply of local self-government, the building property tax has an important meaning on how to levy and collect the tax. The building property tax of local revenues is imposed on possessors or taxpayers of buildings, airplanes, and ships based on the date of tax base(annually May 1). The building property tax is calculated with application indexes based on the standard price of new building, a balanced value of the building by the elapsed year, and the rate of addition and subtraction.

In terms of that, this study is aimed at investigating problems of the calculation method about building property tax, and suggesting a more reasonable the tax base in order to raise the fairness. In the concrete, this thesis examines a standard of the taxation, tax rate, method of levy, and the system of tax reduction or exemption. In addition, this study is also examined that discord of the remained rate about progress years, unreality of the elastic tax rate to the standard of taxation, difference of the classification between the tax law and the building law, and unreality of the price of new building.

To investigate those problems or to find some suggestions to improve the tax system, this study employs a survey questionnaire; a 24-item the building property tax survey was constructed. The questionnaire was administered to 273 public administrators at 23 cities/ counties in Kyungbuk province. The research data are analyzed using two statistical methods: frequency analysis and crosstabulation.

The results of this study focused on the improvement of building property tax can be summarized as follows: First, the standard of assessment for the tax should be improved to the remained rate about progress years, abolished of the elastic tax rate to the standard of taxation, and rearranged the rate of addition and subtraction. Second, the building property tax rate should be abolished the progressive taxation rate on houses and decreased the tax rate on luxurious properties. Third, the procedure about the tax levy should be improved and the date of taxation between the building property tax and the integrated land tax should be coincided.

Fourth, the system of tax reduction or exemption should be rebuilded based on the local government's autonomy and is differed in their grades. In addition, the numbers of juridical corporation in the province should be reduced. Lastly, this research has somewhat limitation because its scope was limited to the Kyongbuk without covering other province. But this study has a significance in that it presented useful suggestions to reform the system of building property tax and it is expected to offer some effective alternatives concerning the development of revenue scale in local self-government.