조세담보금융 제도의 주택재개발사업 적용방안에 관한 연구

• 영문명: A Study on the Housing Redevelopment Project using TIF System
• 발행기관: 한국지역개발학회
• 저자명: 유성필(Yoo Sung Phil) 황지욱(Hwang Jee Wook)
• 간행물 정보: 『한국지역개발학회지』제26권 제2호, 175~195쪽, 전체 21쪽
• 주제분류: 사회과학 > 지역개발
• 파일형태: PDF
• 발행일자: 2014.06.30

영문 초록

This study focuses on confirming the validity of the introduction of TIF system as fund financing method, with which the public sectors are able to have an active role for housing redevelopment. First of all, the scale of project was planed by the general planning of refurbishing. And it was necessary to examine the acquisition processes of TIF Funds: Assets-backed Securities(ABS), Local Government Bond(LGB) and Covered Bond(CB). Concretely their issuers, underlying(pledged) asset, issue interest rate, repayment finances etc. are comparatively examined. Finally the Local Government Bond is selected as the most proper funding method. The source of TIF is confined to property tax, local educational taxation, special provisions on property taxation, and city planning tax. As the result, the amount of TIF after calculating the tax increase between undeveloped and developed status of survey areas could sufficiently cover the whole cost of infrastructure implementation of the ones. Namely after designation of the TID, the local government could collect the total cost of infrastructure implementation within 6 ∼7 years. Lastly the proportional rate of TIF business was improved 3%P∼8%P higher than the one of ordinary business. In conclusion, the public sectors introducing the TIF system are able to financially support quite high a portion of the implementation cost of infrastructure, with which the private sectors have still coped. As the result their feasibility of business can be improved and the housing redevelopment will be reactivated.

목차

1. 서 론

2. TIF의 개념과 운용절차

3. TIF사례지역의 현황

4. TIF규모 추정

5. TIF의 도입타당성 검토

6. 결 론

주

참 고 문 헌

키워드

주택재개발사업(Housing Redevelopment Project) 재원조달(Fund Financing) 조세담보금융(TIF Tax Increment Financing) 지방세(Local Tax) 세수증가분(ax Revenue Increment)