부동산투자회사에 대한 과세제도 현황과 개선방안 연구

• 영문명: A Study on the Reform Proposals and Taxation of Real Estate Investment Trusts
• 발행기관: 한국부동산학회
• 저자명: 최영문(Choi, Young Moon) 김준환(Kim, Joon Whan) 권해숙(Kwon, Hae Sook)
• 간행물 정보: 『부동산학보』不動産學報 第41輯, 123~137쪽, 전체 15쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2010.05.30

영문 초록

1. CONTENTS (1) RESEARCH OBJECTIVES The government enforced the law of real estate investment trusts (REITs) in July 1, 2001. In this law, REITs is defined as the company which is established for the Purpose of investing and managing assets in real estate. For such REITs trusts to make it successful, the tax must be a principal factor because the company decides on investment not before-tax but after-tax. So, this study examines the present taxation and discusses the problem on REITs in light of the owner, company and investor. (2) RESEARCH METHODS This study investigate current taxation system on the law of real estate investment trusts from the various literatures and related with the real estate investment trusts. And reform proposals on taxation of real estate Investment trusts. (3) RESEARCH FINDINGS I suggest the followings; First, when REITs does business with the owner and investor, the tax burden should be not larger than that before this business. Second, such taxation should not impede the tax neutrality and distort investment decision. 1bird, taxation about real estate investment trusts should be minimized in transaction and monitoring cost. 2. RESULTS In conclusion, For real estate investment trusts to settle down economically and efficiently, current related taxation system have to reform in various facts.

목차

Ⅰ. 서 론

Ⅱ. 부동산투자회사 제도에 대한 개요

Ⅲ. 부동산투자회사에 대한 현행 과세제도

Ⅳ. 현행 과세제도의 문제점과 개선방안

Ⅴ. 결 론

키워드

부동산투자회사 부동산 조세 자본시장 거래비용 real estate investment trusts real estate taxation capital market transaction cost