재산세 부담의 공평성 실증연구 : 서울지역 공동주택을 대상으로

Abstract

As property tax on houses is being charged by sum of land and building market price since 2005, houses with the same market price should be taxed equally. Hence, verifying traded houses’ real transaction price, the declared housing price which is a basis for property tax, and tax amount that taxpayers actually burden has significant meaning for confirming fairness in property taxation. In this report, we compared about 12,000 standard houses’ real transaction price, the declared housing price, and determined tax amount that actually traded in Seoul based on declared housing price and property tax in 2019, found that calculated tax amount varies because of housing type and regional assessment ratio. In addition, applying tax limitation(ceiling) on property tax brought gap between the calculated tax amount and the determined tax amount, resulting another unfairness among taxpayers. Therefore, to relieve unfairness in property tax, we suggest that deviation of the assessment ratio should be reduced, reestablishment of authorities’ role and responsibility as well as convergence by continuous monitoring on the declared price is needed. Also, we proposed gradual abolish plan with flexible operation plans suitable for regional conditions, and notification of tax limitation relief amount on property tax bill to make improves in tax limitation.