종합부동산세의 입법방향과 지방자치의 이념

• 영문명: A Lege Ferrenda Approach on the Comprehensive Real Property Tax
• 발행기관: 한국지방자치법학회
• 저자명: 옥무석(Ok Moo Seok)
• 간행물 정보: 『지방자치법연구』4권 1호, 95~119쪽, 전체 25쪽
• 주제분류: 법학 > 민법
• 파일형태: PDF
• 발행일자: 2004.06.30

영문 초록

The speculation to the real property in the korean peninsula was taken place again since end of 1990 s. So called Comprehensive Real Property Tax is debated one of the anti- measures against the real property speculation proposed by the Central Government. The author raises the lege ferrenda issues about the Comprehensive Real Property Tax in this article. The main focuses emphasized on this thesis are as follows: 1) The tax will not impact negative effects on the independent finance resources of the local governments. 2) Property taxes such as Comprehensive Real Property Tax imposed on the speculation are only ex post measures, which means that taxes were not properly functioned as anti speculation measures. 3) The tax resources will be newly designed and properly reallocated between Central Government and local governments.

목차

I. 서론 : 지방자치와 분권화시대

II. 종합부동산세를 보는 기본시각

III. 종합부동산세 도입논의의 배경

VI. 신제세의 성격과 세제이론상의 문제점

V. 자주재원확보 관점에 비추어 본 문제점

VI. 기초자치단체간 재원의 합리적 배분방안

VII. 결론 및 대안

키워드

종합부동산세 부동산 투기 몰수적 조세 교살적 조세 Comprehensive Real Property Tax speculation to real property Steuerschmertz konfiskatorische Steuern erdrosselnde Steuern 脫痛