@article{ART001065285},
author={KIM, NAM WOOK},
title={Problems and Improvements of Property Tax System},
journal={Public Land Law Review},
issn={1226-251X},
year={2007},
volume={36},
pages={77-123}
TY - JOUR
AU - KIM, NAM WOOK
TI - Problems and Improvements of Property Tax System
JO - Public Land Law Review
PY - 2007
VL - 36
IS - null
PB - Korean Public Land Law Association
SP - 77
EP - 123
SN - 1226-251X
AB - State regulates real estate market by reflecting tax policy for the purpose of inhibiting or preventing the speculative fever on real estates and ensuring people's residential stability or mitigates tax system in the dimension of activating real estate market.
But, real estate policy by current property tax system is very inferior in making stabilization foundation of real estate market, also has such problems as equity of tax burden and limitation of inhibiting speculation in real estates by tax policy and securing people's residential stability. Thus property tax system for the purpose of improving national competitiveness and the quality of national life should be established.
This study examines current property tax systems and discusses mitigation of property tax according to rapid increase of tax burden, infringement of taxation equity according to heavy tax based on the number of holding houses, one-sided acquisition tax by state, infringement of local governments on taxation autonomy from the mitigation of registration tax, registration tax of the same taxation object, integrated taxation from overlapped taxation of acquisition tax and infringement of proportional principle of tax policy making whole country the means of regulating real estates.
KW - 동산거래세(Property Tax System);취득세(Acquisition Tax);등록세(Registration Tax);부동산세(Real Estate Tax);양도소득세(Transfer Income Tax);공평과세(Equal Taxation);비례원칙(Proportional Principle)
DO -
UR -
ER -
KIM, NAM WOOK. (2007). Problems and Improvements of Property Tax System. Public Land Law Review, 36, 77-123.
KIM, NAM WOOK. 2007, "Problems and Improvements of Property Tax System", Public Land Law Review, vol.36, pp.77-123.
KIM, NAM WOOK "Problems and Improvements of Property Tax System" Public Land Law Review 36 pp.77-123 (2007) : 77.
KIM, NAM WOOK. Problems and Improvements of Property Tax System. 2007; 36 77-123.
KIM, NAM WOOK. "Problems and Improvements of Property Tax System" Public Land Law Review 36(2007) : 77-123.
KIM, NAM WOOK. Problems and Improvements of Property Tax System. Public Land Law Review, 36, 77-123.
KIM, NAM WOOK. Problems and Improvements of Property Tax System. Public Land Law Review. 2007; 36 77-123.
KIM, NAM WOOK. Problems and Improvements of Property Tax System. 2007; 36 77-123.
KIM, NAM WOOK. "Problems and Improvements of Property Tax System" Public Land Law Review 36(2007) : 77-123.
