재산세의 현황 및 개선과제: 주택을 중심으로

Abstract

This study began with a sense of the problem that the role of local governments, which have the taxation rights of property taxes, is limited. First, local governments don’t influence housing official prices, fair market value ratios, standard tax rates, and tax burden cap system. Second, single-house owners with houses below a certain price were changed to be subject to a low special property tax rate. It changes property tax, which is a benefit tax, has strong abilities to pay principle. The purpose of this study is to derive the task of improving the property tax system. A prior studies on property taxes were reviewed and the current status and issues of components necessary for the calculation of property taxes were analyzed. As a result of the analysis, local governments, which have the right to taxation on property taxes, have strengthened their role and we proposed the direction to simplify the structure of property tax. First, local governments participate in the process of calculating the official price and transfer the authority to determine the official price to local governments in order to ensure the objectivity and reality of the investigation and calculation of the official price. Second, local governments have the right to adjust the fair market value ratios because each local government has different real estate economy and financial conditions. Third, in order to strengthen the tax autonomy of local governments, the authority to apply the elastic tax rate of local governments guaranteed by the Local Tax Act is guaranteed. Fourth, local governments apply the tax burden cap system differently. Fifth, the property tax shall be simplified by multiplying the official price by the standard tax rate, and the fair market value ratios and the tax burden cap system shall be abolished. This is because the fair market value ratio separates property tax from the actual market value. This is because the tax burden cap system distorts the burden of property tax, which violates the principle of equal tax burden at the same price.