토지분 재산세 과세대상 분류 실태와 합리적 개선 방향에 관한 연구

Abstract

The property tax on land in Korea is applied with differential tax rates by land use since 1990, which is classified into 'General Aggregate', 'Special Aggregate', and 'Seperate' taxable object. The Government's purpose is to facilitate an efficient use of land and smoothly supply a land for economic development through this system. But while the use pattern of land have been diversified with socio-economic development and a land policy, the detailed criteria for classification of land taxable object have been arbitrarily supplemented or amended. This paper investigates the actual conditions and the seriousness of problems, and systematically presents the results for readers to easily understand them. Therefore, it is concluded that the classification criteria is very complicated and ambiguous, and a judgement about the classification will be strongly influenced from irrational factors through the lack of the rationale and the convenience which tax system should have as a basic principle. Furthermore, it seems to have an adverse effect not only on a efficient use of land but also a social equity.