A Study on Horizontal and Vertical Equity of Tax Assessment in Land

노민지; Seon-Jong Yoo

doi:10.15793/kspr.2014.81..002

All the people are closely related with real estate in living times. Everytime people buy, possess, and sell property, taxes are levied on land in process of acquisition, tenure and transfer. And publically announced price of land is used as tax base. Because publically announced price of land is used as tax base, problem with publically announced price of land cause inequity of right to property. Therefore it is important to analysis equity of publically announced price of land. In this study, we deal with equity of tax assessment in land by using publically announced price of land and auction assessment of land. By analysing existence of horizontal equity and vertical equity according to ratio study and regression analysis, we found inequity of each region, land use and level of land price. Based on empirical findings, this study will be used by policy makers and suggest assessment system of land should be reformed.

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REFERENCES (14)
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* 2021년 이후 발행 논문의 참고문헌은 현재 구축 중입니다.

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