@article{ART001111511},
author={KIM, NAM WOOK},
title={Investigation of Newly-Organized Housing Tax by Public Law},
journal={Public Land Law Review},
issn={1226-251X},
year={2005},
volume={25},
pages={45-80}
TY - JOUR
AU - KIM, NAM WOOK
TI - Investigation of Newly-Organized Housing Tax by Public Law
JO - Public Land Law Review
PY - 2005
VL - 25
IS - null
PB - Korean Public Land Law Association
SP - 45
EP - 80
SN - 1226-251X
AB - As housing price has been rapidly rising and speculation on real estates have been at risk owing to economic growth since 1970s and consequent concentration of population to capital circle, government reflected and involved actively in them on tax policies and laws for the stability of housing market and check on speculation. In the latter half of 2001, price of real estates rose suddenly due to reconstruction of Gangnam region and plan to move administrative capital, state published masterplan for stability of housing market on Oct. 29, 2003 and the basic direction of reorganizing house holding tax, “house and land are assessed and taxed by integration.” on Nov. 11, 2004. And revised bill of local tax law on creating housing tax was proposed to the National Assembly on Nov. 18, 2004.
This study examines the concept of housing on current law, status of composite land tax and property tax on current local tax law and major contents of housing tax and investigates fair taxation for housing tax (property tax) to be reorganized for strengthening house holding tax, estimation of individual prices of detached house, violationof tax payer's autonomy by local governments, security of actual transaction price of house, taxation equity problem between several houses owner and one house owner, appropriateness of tax payer's burden and unconstitutionality of ceiling system of housing based on public law.
KW - housing tax;house holding tax;house holding tax;property tax;composite land tax;taxes policy;local tax
DO -
UR -
ER -
KIM, NAM WOOK. (2005). Investigation of Newly-Organized Housing Tax by Public Law. Public Land Law Review, 25, 45-80.
KIM, NAM WOOK. 2005, "Investigation of Newly-Organized Housing Tax by Public Law", Public Land Law Review, vol.25, pp.45-80.
KIM, NAM WOOK "Investigation of Newly-Organized Housing Tax by Public Law" Public Land Law Review 25 pp.45-80 (2005) : 45.
KIM, NAM WOOK. Investigation of Newly-Organized Housing Tax by Public Law. 2005; 25 45-80.
KIM, NAM WOOK. "Investigation of Newly-Organized Housing Tax by Public Law" Public Land Law Review 25(2005) : 45-80.
KIM, NAM WOOK. Investigation of Newly-Organized Housing Tax by Public Law. Public Land Law Review, 25, 45-80.
KIM, NAM WOOK. Investigation of Newly-Organized Housing Tax by Public Law. Public Land Law Review. 2005; 25 45-80.
KIM, NAM WOOK. Investigation of Newly-Organized Housing Tax by Public Law. 2005; 25 45-80.
KIM, NAM WOOK. "Investigation of Newly-Organized Housing Tax by Public Law" Public Land Law Review 25(2005) : 45-80.
