Issues in Real Estate Taxation and Rationalization of Property Taxation: Lessons from Real Estate Regulation Policy in Korea11

• 발행기관: 동아시아경상학회
• 저자명: Choongik CHOI
• 간행물 정보: 『East Asian Journal of Business Economics』Vol.9 No.1, 63~69쪽, 전체 7쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2021.03.31

영문 초록

Purpose – This study examines the regressive estate taxation issues and seeks measures for the rationalization of property taxation. Although various discussions on the reorganization of property taxation have been made, discourses on how much property taxation burden is given to homeowners and on whether the increase of property taxation should be shifted to tenants have not been properly carried out. Research design, data, and methodology – Therefore this study examined the property taxation issues and sought measures for the rationalization of property taxation based on homeowners’ social and economic characteristics. This study deals with discussions on the directions for rational real estate reorganization and what desirable real estate market stabilization polices are. Result – This study investigates what issues and disputes the powerful real estate policies to ease overheat of the real estate market have caused and seeks directions to solve those. Conclusion – The study results supports that the real estate taxation would be levied in proportion to the economic capacity of real estate owners to pay taxes. It implies that tax levy not only in conjunction with income, but also in combination with existing real estate assets would be considered to be desirable in terms of comprehensive tax justice.

목차

1. Introduction

2. Theoretical Background

3. Issues in Real Estate (Property) Taxation

4. Property Taxation Consolidation and Real Estate Tax Increase to Ease Inequality

5. Conclusion

키워드

Issues in Real Estate Taxation Rationalization of Property Taxation Comprehensive Real Estate Tax Property Tax Jeonse Price