보유과세강화가 조세부담의 형평성에 미치는 효과

Abstract

In this research it is analyzed the effect on the equity of burden of taxation caused by the reinforcement of property tax and integrated land tax implemented by the government as a policy to stabilize the price of real estate. The government proposed the reinforcement of property tax and integrated land tax to stabilize the price of real estate. This intends to stabilize the price of real estate by suppressing the speculative demand through ascent of real estate possessing cost by increasing the burden of property tax and integrated land tax, the real estate possessing tax. However, discussion on the tax rates is relatively neglected in this method, which means that the policy authorities are confident in accomplishing policy goal notwithstanding the ascending adjustment of realization rate of tax base, while tacitly maintaining the present excess progressive tax rate system. But it must not be overlooked that this judgement is subject to partial fallacy. In this research, I will point out that while the method to increase the burden of possessing tax through ascending adjustment of realization rate of tax base while maintaining the present structure of tax rates will increase the overall burden of possessing tax, it will spoil the equity of the burden of taxation on the contrary. And under this circumstance, I would like to suggest a policy, namely, the method to increase the burden of possessing tax should be accompanied by reorganizing the structure of tax rates of integrated land tax.