공용수용 관련 양도소득세 과세특례제도의 합리적 개선방안

• 영문명: The Rational Improvement Plans on the Special Tax Treatment in Transfer Income Tax of Compensation for Expropriation
• 발행기관: 한국부동산학회
• 저자명: 장기용(Jang, Ki Yong)
• 간행물 정보: 『부동산학보』不動産學報 第56輯, 35~49쪽, 전체 14쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2014.02.28

영문 초록

1. CONTENTS (1) RESEARCH OBJECTIVES This paper focuses on evaluating on the special tax treatment in transfer income tax of compensation for expropriation, and discusses how the system should be further improved. (2) RESEARCH METHOD This study applied to the theoretic study through various literatures related to domestic and international tax system for I land expropriation. (3) RESEARCH FINDINGS In case of stipulation of new actions for special tax treatment or widening of range of application of actions related to special tax treatment, it should be implemented within the limit of essence of tax in spite of its necessity. This is also true in case of expropriation for public service. 2. RESULTS In principle. just compensation should be paid in accordance with special law including the Act on Public Service stipulating directive compensation method. However, special tax treatment should be carried out under strict conditions only if there is no means without special tax treatment because direct compensation method doesn't satisfy the requirement of just compensation, or special tax treatment is specially needed to be carried out for smooth execution of public service.

목차

ABSTRACT

Ⅰ. 서론

Ⅱ. 공용수용에 대한 양도소득세 과세의 헌법적 정당성과 한계

Ⅲ. 공용수용에 대한 현행 양도소득세 과세특례의 내용 및 외국의 입법례 고찰

Ⅳ. 현행 과세특례제도의 문제점과 개선방안

Ⅴ. 결론

參考文獻

키워드

과세특례 토지수용 조세의 본질적 한계 정당보상 공익사업법 the special tax treatment land expropriation the limit of essence of tax just compensation the Act on Public Service