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An Analysis of the Influence of Autonomous District Reconstructionon the Property Tax: Focused on Gangnam-gu Jurisdiction

고재풍 1 YoungKi Moon 1

1강원대학교

Accredited

ABSTRACT

The object of this study lies on revealing the clues that would find the reasons and factor making the autonomous district reconstruction effective. Focused on Gangnam -gu, this research attempts a dense breakdown of the property tax revenue from 17 reconstructions completed after late 1990’s. The simple comparations of a taxation amount will be substituted for the ration comparation of property tax by project, household, unit area of taxation, unit area of the site and corrected datum on GDP because of the blank of taxation. The results of this study is as follows; generally reconstruction makes property tax revenue ratio on the total housing property tax income increase by 2.6 times. The ration tends to decrease over the time. But, it still remains higher than that of before reconstruction. These are led from the fluctuation of average area of housing, increasing ration of household, floor spacing index and the change of structure.

Citation status

* References for papers published after 2022 are currently being built.