외국의 부동산세제에 관한 소고

• 영문명: An Examination of the Foreign Real Estate Taxation Systems
• 발행기관: 한국부동산학회
• 저자명: 이동영(Lee,Dong Young)
• 간행물 정보: 『부동산학보』不動産學報 第42輯, 273~283쪽, 전체 11쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2010.08.30

영문 초록

1. CONTENTS (1) RESEARCH OBJECTIVES This study aims at suggesting real estate taxation systems for our country through the examination of foreign real estate taxes. (2) RESEARCH METHOD This study investigates various literatures and theses about real estate tax, rather than approaches aims positively as shown from questionnaire survey and opinion, centering on theoretical approaches. (3) RESEARCH FINDINGS It is necessary to examinate and consider the relationship between real estate tax and real estate policy minutely and to put into triangular taxation system fit to the basic principle of real estate tax that can be operated for a long time. 2. RESULTS By decreasing transaction tax and increasing holding tax, it's possible to revise distorted real estate markets and to put into practical use real estate in maximum by the principle of market.

목차

Ⅰ. 서 론

Ⅱ. 우리나라 부동산세제의 현황

Ⅲ. 주요 국가의 부동산관련세제

Ⅳ. 각 국의 세제 비교 및 시사점

Ⅴ. 결 론

<참고문헌>

키워드

부동산세제 외국의 부동산세제 취득세 보유세 양도세 Real Estate Taxation Systems Foreign Real Estate Taxation Systems Transaction Tax increasing holding tax Acquisition Tax