실거래가를 이용한 토지 과세평가 실증분석
An Empirical Analysis on the Vertical Equity Using the Sales Price in the Taxation of Land
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Abstract
About all the people are closely related with real properties in living times. One of the most important real properties is land. Various taxes are levied on land in process of acquisition, tenure and transfer. It is the most important thing in real property-related taxes including the land tax is to accurately valuate the leviable amount on the relevant real property, differently than other taxes. Because real property-related tax bases are fixed according to valuation of real property. We introduce various methodology to verify the notions of equity in land tax, specially vertical equity. So we are concentrated on the problem of vertical equity in the land assessment. According to the empirical analysis of using the Seoul Songpa district & Kangbuk district's officially delt land sales price data in 2008, We could find out regressive inequity in the land assessment. This study could show that we should try to enhance the vertical equity in the real property assessment including the land assessment.
참고문헌 (15)
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