부동산공시제도의 가치와 가격개념 재정립에 관한 연구 － 가격(price)과 가치(value), 그리고 시장가치(market value)를 중심으로－

Abstract

The purpose of this study is the investigation of what differences between value and price definition are in U.S Property Tax System. This helps us draw implications for Korean Public disclosure systems of real estate. There are many variable definitions of the value in U.S Property Tax System, most essential value definition is market value. This study examines about market value and suggests the definition instead of proper price and normal price in Korean Public disclosure systems of real estate. Now, there aren’t distinction of value and price in Korean Public disclosure systems of real estate. Therefore Korean government can’t setup the concept of market value in his system, so that causes many adverse effects. This study investigates relations of explicit definitions among market value and appraisal price and Assessment value in U.S property tax system. This study tries to redifine many definitions of Korean Public disclosure systems of real estate, and to investigate the connection of these definitions. And through out this, this study tries to contribute in development of Korean tax system. Suggestions of this study are as follows : (1) It needs to define the concept of market value for Korean government in their tax system. (2) It needs to distinguish about price and value as laws. (3)Korean government has to reform the property tax appraisal process. Therefore Korean appraisers of neutrality have to be guaranteed.