토지 과세평가의 불형평성 원인에 관한 실증분석

Abstract

Studies on the equity of assessment can be divided into those related to testing only the existence of its inequity through ratio analysis or regression analysis and those related to investigating the cause for it. But most of them are at the level of confirming only the presence or absence of the existence of inequity, and studies for elucidating its cause have poorly been conducted. Therefore, this study attempted to elicit policy implications necessary to provide the clue for unfair taxation by making clear the cause for assessment inequity through empirical analysis. For this purpose, analysis was conducted for data on sales prices applied to the sale comparison method at the time of assessing the publicly announced price of reference land in 2014 and on the publicly announced individual land price of Jan 1, 2014 corresponding to it. In the analytical method, this study attempted to investigate the analytic method, the setting of variables, analysis results and the like through an investigation of previous studies relating to the assessment inequity. And based on the results of investigation, it attempted to set dependent variables(the assessment ratio, PRD) and independent variables(variables related to inequity) and then to conduct regression analysis. Results of analysis showed that as a rise in land price became large, as the percentage of the elderly population was high and as the fiscal self-reliance ratio was high, the assessment ratio was low. And it was found that variables such as a rate of rise in land price, the rate of land transaction, and the assessment ratio had a significant effect on the PRD indicator.