상업용 건물 기준시가의 과세 형평성 분석－ 경기도를 중심으로 －

Abstract

This study is intended to identify the fairness of taxation as to whether the commercial building standard market price announced by the director of the National Tax Service properly reflects the market value for imposing the tax corresponding to the real estate asset value. For this purpose, it attempted to test whether the National Tax Service imposed fair taxes on taxpayers for the commercial building by adopting as the market value the appraised price of the appraiser for 256 commercial buildings within the Gyeonggi Province officially announced by the director of the National Tax Service in 2011 and as the assessed value the commercial building standard market price officially announced by the director of the National Tax Service. This study employed testing methods such as the ratio analysis model, the IAAO model, the CHENG model, the KOCHIN & PARKS model and the BELL model widely used to test the fairness of taxation assessment. Results of analysis showed that taxes were unfairly imposed on taxpayers as the commercial building standard market price officially announced by the director of the National Tax Service did not correspond to the asset value of the building. Results of T-test showed that the low precision of the taxable value of the National Tax Service contained the probability of unfair taxation. The analysis of this by the ratio analysis model showed that taxes were imposed on unfairness about 21.5% of taxable objects. It was found that in the regression analysis model of measuring the presence or absence of fairness such as the IAAO model, the CHENG model, the KOCHIN & PARKS model and the BELL model, there was vertical unfairness and further there was regressive unfairness. Accordingly, it is thought that the more precise and accurate assessment and official announcement of the commercial building standard market price officially announced by the director of the National Tax Service would improve unfair taxation among taxpayers.