실거래가격을 이용한 토지 과세평가에 대한 형평성 실증연구

• 영문명: A Study on the Horizontal and Vertical Equity of Land Assessment Using the Sales Prices - Focussed on the Subject Study within the Jurisdictional Boundary of Busan Metropolitan-
• 발행기관: 한국주거환경학회
• 저자명: 정희창(Chung, Hee-Chang) 강정규(Kang, Jeong-Gyu) 황택진(Hwang, Taik-Jean)
• 간행물 정보: 『주거환경(한국주거환경학회논문집)』住居環境 제16권 제1호 (통권 제39호), 17~31쪽, 전체 15쪽
• 주제분류: 사회과학 > 지역개발
• 파일형태: PDF
• 발행일자: 2018.03.30

영문 초록

In a recent year, The Korean Government has steadily carried out a scheme for realizing the officially assessed land price of standard land for taxation to the market price so as to enhance adequacy and credibility. As a result of the scheme, there is no doubt for remarkable achievement for the Government Will in view of quantitative aspect as the officially assessed land price has gradually been increased approaching to the market price since then. During this progress, however, the achievement in view of qualitative aspect has been figured out to be insignificant, and still need to be enhanced as it is on going hot issue against the principle of equity for taxation. In this regard, this study is to demonstrate fairness and equity to see whether or not the officially assessed land price has impartially been carried out by scrutinizing the data obtained through the carefully screened volume of market transaction records from January 01, 2014 to December 31, 2015 and thereby comparing the data with actual assessment rate in the year of 2016 within the jurisdictional boundary of the Busan Metropolitan City Government. In addition, as a result of analyses for demonstration, in cases where inequity and or unfairness are found to have been existent, an effort has exerted to identify the cause of the problem in either local-oriented aspect point of view or political point of view, and suggested political alternatives to overcome it.

목차

Ⅰ. 서 론

Ⅱ. 토지 과세평가의 형평성에 관한 이론적 고찰

Ⅲ. 토지 과세평가 실증분석

Ⅳ. 결론

키워드

토지 과세평가 공시지가 실거래가격 수평적 형평성 수직적 형평성 Land Assessment officially assessed land price Sales Price Horizontal Equity Vertical Equity