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A Study on the Property Tax Burden According to the Adjustment of Tax Base to the Market Value

  • Korea Real Estate Review
  • 2006, 16(2), pp.139-162
  • Publisher : korea real estate research institute
  • Research Area : Social Science > Law > Law of Special Parts > Law of Real Estate

Bumung Lee 1

1동의대학교

Candidate

ABSTRACT

This paper make an analysis of the property tax burden according to the adjustment of tax base to market value. Adjustment of tax base to market value depends on the adjustment of official real property price to market value and the application ratio to the tax base. Because data for the adjustment of official real property price to market value is not availabe, this paper use only the application ratio to the tax base. According to the results of this analysis, property tax burden is increased about 3.1 times and effective property tax rate is doubled to the 2017 year. Therefore, the suggesting result is that the phenomenal rise in the property tax burden is not into reality.

Citation status

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