부동산 조세정책에 대한 평가 및 제안

• 영문명: A Proposal on the Policy Mechanism of Real Estate Taxation
• 발행기관: 한국부동산학회
• 저자명: 오준석(Oh Joon Seok)
• 간행물 정보: 『부동산학보』不動産學報 第34輯, 197~208쪽, 전체 12쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2008.08.01

영문 초록

  1. CONTENTS
  (1) RESEARCH OBJECTIVES
  Recently new government set up a new policy plan for real estate market in Korea from the perspective of real estate tax structure reform. But, considering the fact the tax instrument has a wide variety of effects in allocation resources in the market, it must be considered that the expected results and the direction of the market movement in relation to legal and economic logical structure. More than that, to achieve the policy goal, designing an atmosphere of tax compliance rather than controlling the market behavior of economic agents must be checked out throughly. In this way, I try to see the matter through economic incentives as well as legal environments to reache a conclusion.
  (2) Research Method
  I adopted law and economics perspective into the real estate tax policy of new government. I tried to explain the fact that the policy mechanism should be implemented in line with prerequisite conditions such as tax information data base, tax compliance and administrative cost.
  2. RESULT
  Prior researches and court cases were dealt to check the validity of real estate tax policy, As result, new government real estate policy tends to be doable although there still much rooms for considerations.

목차

ABSTRACT
Ⅰ. 서론
Ⅱ. 부동산관련 조세의 현황
Ⅲ. 부동산세정책의 내용
Ⅳ. 부동산 세금정책의 문제점 진단
Ⅴ. 결론 : 부동산 조세정책에 대한 개선방안
參考文獻

키워드

real estate tax reform capital gain tax income tax realization principle property tax land tax