실거래가격을 활용한 공시지가의 평가율 분석 - 부산광역시 3개구를 중심으로 -
An Empirical Analysis on the Assessment Ratio using the Sales Price and Officially Announced Land Price
0
조회
0
다운로드
16
인용
0
참고문헌
키워드
초록
Officially announced land price is defined reasonable price by the law. Considering that the term of reasonable price is presented to achieve legal purpose, it is corrected to interpret that it has intended not only to work as a reference in assessing the land price but also to contribute to the formation of market value. Therefore, it is important that officially announced land price is different to sales price. But sales price plays an important role in the real world, especially the equity of land taxation. To achieve the equity of land taxation, assessment ratio(assessment value to sales price) is constant by region and use zone. In this study, I have analyzed the assessment ratio of officially announced land price to sales price in Busan by the year, region and use zone. And I have presented the fact that the assessment ratio is different between regions and between use zones. Especially, disparity of the assessment ratio between use zone is shown palpable. This result has great implications for appraisal and calculation of officially announced land price. Therefore, it is important to research to improve the policies that can achieve the parity of the assessment ratio between regions and between use zones.
Abstract
Officially announced land price is defined reasonable price by the law. Considering that the term of reasonable price is presented to achieve legal purpose, it is corrected to interpret that it has intended not only to work as a reference in assessing the land price but also to contribute to the formation of market value. Therefore, it is important that officially announced land price is different to sales price. But sales price plays an important role in the real world, especially the equity of land taxation. To achieve the equity of land taxation, assessment ratio(assessment value to sales price) is constant by region and use zone. In this study, I have analyzed the assessment ratio of officially announced land price to sales price in Busan by the year, region and use zone. And I have presented the fact that the assessment ratio is different between regions and between use zones. Especially, disparity of the assessment ratio between use zone is shown palpable. This result has great implications for appraisal and calculation of officially announced land price. Therefore, it is important to research to improve the policies that can achieve the parity of the assessment ratio between regions and between use zones.
참고문헌 (20)
- 고성수, "실거래가를 이용한 토지 과세평가 실증분석", 부동산학연구, 15(2), pp.23~40 (2009), 한국부동산분석학회
- 김흥수, "감정평가론" (2008), 시그마프레스
- 민태욱, "적정가격 보상원칙과 시가보상론", 부동산학연구, 11(2), pp.15~32 (2005), 한국부동산분석학회
- 박광규, "공시지가의 현실화에 관한 연구", 석사, pp.2010
- 박성규, "실거래가를 활용한 시가수준 추정에 관한 연구", 한국부동산연구원, ~ (2008)
- 박성규, "토지 과표의 수직적 형평성에 관한 연구", 부동산연구, 15(2), pp.67~87 (2005), 한국부동산연구원
- 방경식, "공시지가의 적정가격과 정상가격 재론", 부동산정책연구, 3 (1993), 건국대학교 부동산정책연구소
- 방경식, "부동산가격공시법의 적정가격 성격과 그 함의", 감정평가학논집, (4) (2005), 한국감정평가학회
- 안정근, "현대부동산학, 제4판" (2009), 양현사
- 유태현, "재정학, 제2판" (2002), 상경사
- 이범웅, "정석, ｢지가형성의 지역요인 및 개별요인 연구｣" (2007), 한국부동산연구원
- 이준구, "미시경제학" (2002), 법문사
- 정수연, "부동산 실거래가격은 공시가격을 대신할 수 있는가? - 공시제도에서 실거래가격과 감정평가가격의 추상적 지위에 관하여", 감정평가학논집, 8(2), pp.1~17 (2009), 한국감정평가학회
- 정재근, "감정평가 및 보상법규" (1990), 범론사
- 채미옥, "실거래가격을 기초로 한 공시지가 조사ㆍ산정방안", 상생과 도약을 위한 국토정책방안, ~ (2004), 국토연구원
- 한국감정원, "보상평가(상)", ~
- Appraisal InstituteI, "The Appraisal of Real Estate, 12th eds" (2001)
- Allen, M. T, "Measuring Vertical Property Tax Inequity in Multifamily Property Markets", Journal of Real Estate Research, 25(2) (2003)
- IVSC, "INTERNATIONAL VALUATION STANDARDS 2007", IVS 1 Market Value Basis of Valuation, ~
- Smith, B. C, "Applying Models for Vertical Inequity in the Property Tax to a Non-Market Value State", Journal of Real Estate Research, 19(3) (2000)