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Problems and Improvements of Property Tax System

  • Public Land Law Review
  • Abbr : KPLLR
  • 2007, 36(), pp.77-123
  • Publisher : Korean Public Land Law Association
  • Research Area : Social Science > Law

KIM, NAM WOOK 1

1명신대학교

Accredited

ABSTRACT

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.

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