경제위기에 대응한 부동산 세제 변화에 대한 연구
Property Tax Policy in Response to Global Financial Crisis
0
조회
0
다운로드
3
인용
0
참고문헌
키워드
초록
Property taxes are widely regarded as an efficient and equitable means of raising revenue. The primary reasons for imposing a property tax include incentives for efficient property use, a tax base that cannot be withdrawn from production, and establishment of an autonomous revenue source for local government. In addition, it is also considered that property taxes supplement income tax system by taxing on intrinsic value of property. Due to the nature of the property taxes, property tax policy includes political, economic and social issues. The impact of the recent global financial crisis in Korea has changed the property market more with the transition period of the market. The marked differences are the depreciation of property prices and the decrease of transaction volume. Responding the phenomena, it is discussed increasing property holding tax and decreasing property transfer tax. Facing the transition point, property taxes need fundamental and comprehensive reform, not patching up the problems anymore. For the fundamental and comprehensive reform, the purposes and reasons for imposing each item of property taxes should be scrutinized, considering economic condition and market situation.
Abstract
Property taxes are widely regarded as an efficient and equitable means of raising revenue. The primary reasons for imposing a property tax include incentives for efficient property use, a tax base that cannot be withdrawn from production, and establishment of an autonomous revenue source for local government. In addition, it is also considered that property taxes supplement income tax system by taxing on intrinsic value of property. Due to the nature of the property taxes, property tax policy includes political, economic and social issues. The impact of the recent global financial crisis in Korea has changed the property market more with the transition period of the market. The marked differences are the depreciation of property prices and the decrease of transaction volume. Responding the phenomena, it is discussed increasing property holding tax and decreasing property transfer tax. Facing the transition point, property taxes need fundamental and comprehensive reform, not patching up the problems anymore. For the fundamental and comprehensive reform, the purposes and reasons for imposing each item of property taxes should be scrutinized, considering economic condition and market situation.
참고문헌 (9)
- Bah, Roy, "The Determinants of Revenue Performance", ~ (2008)
- Bahl, Roy, "Property Tax Reform in Developing and Transition Countries, Fiscal Reform and Economic Governance Project" (2009), USAID
- Krever, Richard, "Taxation Responses to Financial Turmoil", Asia-Pacific Tax Bulletin (1998)
- Taxing Immovable Property Revenue Potential and Implementation Challenges, "Norregaard, John", International Monetary Fund, ~ (2013)
- Tax Economic Growth, "OECD", ~, pp.Economic Department Working Paper No. 620 (2008)
- Tax Policy Reform and Economic Growth, "OECD", ~, pp.OECD Tax Policy Studies No. 20 (2010)
- Youngman, Joan M., "Chapter 9: Tax on Land and Buildings, Tax Law Design and Drafting", International Monetary Fund, ~ (1996)
- 이상영, "금융위기 이후 부동산시장의 구조변화와 전망", 동향과 전망, (82), pp.113~146 (2011), 한국사회과학연구회
- 이창희, "세법강의" (2013), 박영사