부동산정책수단으로서의 조세

Abstract

Though the primary aim of tax is to collect money needed for operating government, it is generally accepted that tax also can be used as instrument of real estate policy. But using tax as instrument of real estate policy is somewhat limited by the constitution and the general principle derived from the constitution. It has to preserve more public interest to what extent justifies breaking tax equality, and be more efficient way in pursuing public goal than other policy instrument. The recent tax proposes issued by government against to real estate speculation should be judged by equality principle which requires to allocate total tax burdens among people fairly. And it is desiable to use tax as an auxiliary vehicle in real estate policy.