재산세 과세표준의 지역간 불균형에 관한 고찰
A Study of Regional Inequity Problem in Property Assessment
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본고의 목적은 부동산에 대한 과세가치평가에 있어 평가자의 유인으로 인해 지역간 불균형이 발생되는 것을 실증적으로 고찰하는데 있다. 우선 평가균형성에 대한 선행연구 검토를 통해, 외국 사례분석에서 나타난 과세가치평가 불균형 실태 및 발생 원인을 간략히 살펴본다. 이어 한국의 부동산과세가치 평가체계 개관을 거쳐, 현재 토지에 대한 과세가치평가(공시지가)에서 지역간 심각한 불균형을 존재하는 것을 확인한다. 그 다음 지방정부 재정상태, 납세자의 세부담능력, 부동산가격변동에 대한 적절한 대리변수 설정을 통해 지역간 불균형이 평가자의 유인차이 때문에 초래된다는 것을 실증적으로 보인다. 즉 평가자의 유인에 의해 과세가치평가 과정에서 왜곡이 발생한다는 것이다. 이러한 결과로부터 가치평가에서의 평가자의 독립성 보장과 거래정보공개를 통한 소유자에 의한 모니터링 구축이라는 정책적 함의를 도출할 수 있으며, 이에 대한 정책 입안가의 숙고가 필요해 보인다.
Abstract
This paper is to analyze empirically the occurrence of inequities among regions, due to assessor incentives in property tax assessments. I first outline existing literature regarding tax assessment inequities. By investigating Korea's property tax assessment systems, I offer the argument that regional inequities in land tax assessments (publicly notified land prices) currently exists. The study goes on to positively show that these regional inequities are caused by assessor incentives, which are financial statues of local governments, taxpayer's ability to pay taxes and fluctuations in property prices. It means that distortions in assessments are occurred. This result implies that owner's monitoring from disclosure of trading information and assessor's independence in valuation are needed.
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