기본소득형 국토보유세의 과세논리와 타당성 검토

Abstract

As the government began to provide emergency disaster subsidies to boost the shrinking economy in the wake of the coronavirus, people's interest in basic income, which pays cash unconditionally and repeatedly, has also increased. Among the taxes that were to be introduced as part of funding to realize basic income, the Land Holding Tax Act in particular is a bill that can realize the public ownership of land. If properly legislated, there would be no shortage of expectations that unrealized unearned income would be collected and real property price would be stable. However, according to the recent National Land Holding Tax Act legislations announced at a seminar of the National Assembly's Basic Income Research Forum, publicly notified individual land price is based on standard for assessment. If the government simply applies a tax rate to the publicly notified individual land price announced annually, it cannot be seen as a collection of the increased value (unearned income) in the relevant year. In addition, as the other way to advocates of land ownership tax claim, it is unreasonable to guarantee the stability of the housing market only by imposing taxes on land. Therefore, supplementary measures are needed to develop a standard for assessment that meets the purpose of its introduction and stabilize housing prices. Meanwhile, efforts to minimize controversy over the infringement of the people's property rights and logic on the shifting of tax should also be reviewed, considering that the tax laws, which basically advocated the public concept of land ownership, were not free from unconstitutional lawsuits.