조세담보금융(TIF)을 활용한 성남시 주택재개발사업정비구역의 사업성 개선효과 분석

• 영문명: The Business Value Improvement of Housing Redevelopment Project Zone in Seongnam-si via Tax Increment Financing
• 발행기관: 한국지역개발학회
• 저자명: 진연화(Jin YeonHwa) 유정석(Yu JungSuk)
• 간행물 정보: 『한국지역개발학회지』제28권 제2호, 65~90쪽, 전체 26쪽
• 주제분류: 사회과학 > 지역개발
• 파일형태: PDF
• 발행일자: 2016.05.31

영문 초록

This study analyzed the feasibility improvement of housing redevelopment projects if Seongnam local government provides TIF funds for housing redevelopment areas. In addition, a simulation analysis was conducted for the property tax and transaction tax occurring within the TID zone. In this study, according to specific scenarios analyzed the effect TIF financing conditions were separated TIF period of 20 years and 25 years. And house price inflation increased by 2%p(3.64%~7.64%), increased property tax rate doubled(0.153%~0.306%), the discount rate is calculated by applying the tax increase to 2.5% and 1.5%. We analyzed the effect of maintenance and support infrastructure installation costs(65,155 million won) in terms of contribution to stability and change variables. This study analyzed the effect of TIF financing, depending on house price inflation and property tax rate and the discount rate fluctuation changes as a variable. The result is an inverse relationship between the discount rate and house price growth and the TIF period, and property taxes were established 24 kinds of variations, depending on the variable conditions change in scenario 1 to 4 scenarios. And TIF support effect was analyzed by 23~63%, according to the scenario.

목차

Abstract

1. 서 론

2. 이론적 배경 및 선행연구와의 차별성

3. 분석 개요

4. TIF 도입을 통한 주택재개발사업정비구역의 사업성개선효과 분석

5. 결론 및 정책적 시사점

참고문헌

키워드

조세담보금융 TIF 지역개발채권 Regional Development Bond 정비기반시설 Infrastructure maintenance 거래세 Transaction Tax 보유세 Property Tax