사권 제한토지에 관한 지방세 비과세･감면의 합리적인 재설계

Abstract

Privateright restricted land refers to land where the landowner’s private property rights are restricted because the land cannot be used for its originally permitted purpose or the free use of the land is regulated even within the permitted purpose. Currently, the local tax burden is eased for some privateright restricted land, but it is necessary to redesign the local tax exemption and reduction system to clarify the requirements for exemption to meet the original legislative intent. Therefore, this study aims to derive improvement measures for the local tax burden reduction system for privateright restricted land. As an improvement plan, it proposes to define the scope of unexecuted land by specifying the reference date for the execution of planning projects, apply differential tax reduction rates in Article 842 of the Local Tax Exemption Restriction Act in proportion to the degree of private property right restrictions, compare and judge the net and dysfunctional effects of tax reductions for maintenance and urban development projects, clarify the unexecuted entity to be the state or local government and a private entity with sufficient public interest, and exclude the permanent application without expiration of Article 1123 of the Local Tax Act.