조세담보금융 제도의 주택재개발･재건축사업 적용방안에 관한 연구

• 영문명: A Study on the Housing Redevelopment & Reconstruction Project using TIF System
• 발행기관: 한국지역개발학회
• 저자명: 유성필(Yoo, Sung-Phil) 황지욱(Hwang, Jee-Wook)
• 간행물 정보: 『한국지역개발학회 세미나 논문집』2013년 추계학술대회 발표집, 127~146쪽, 전체 20쪽
• 주제분류: 사회과학 > 지역학
• 파일형태: PDF
• 발행일자: 2013.11.30

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 & reconstruction. For the use of the TIF system, the evaluation for the designation of Tax Increment Financing District(TID) is supposed to be preceded. The TID is decided by assessing the weight of evaluated indicators and their standardized score of 29 housing redevelopment & reconstruction project areas in Jeonju. The period of TIF management is proposed for 15 years and the source of revenue is confined to property tax, local educational taxation, special provisions on property taxation, and city planning tax. As a result of taxation increment assessment between undeveloped TID status and developed one, the taxation increment was able to raise 86.74% of the whole implementation cost of infrastructure. The next was to assess the project financing improvement effect, in case that the public sectors support the implementation cost of infrastructure using TIF system: In relation to the proportion of the (sub)contract system, which leads to decide whether or not to perform the project, the effect of TIF business was improved 12% 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 & reconstruction will be reactivated.

목차

1. 서 론

2. TIF의 개념과 운용절차

3. TIF사례지역의 선정

4. TIF규모 추정

5. TIF의 도입타당성 검토

6. 결 론

참 고 문 헌

키워드

주택재개발･ 재건축사업(Housing Redevelopment & Reconstruction Project) 재원조달(Fund Financing) 조세담보금융(TIF Tax Increment Financing) 지방세(Local Tax) 세수증가분(ax Revenue Increment)