주택 관련 부동산 보유세제의 일원화에 관한 연구

Abstract

[Purpose]We investigate the problems with the dual taxation system of the current Real Estate Holding Tax System in addition to reviewing the current state of tax revenue and enactment and revision of Real Estate Holding Tax on housing. Furthermore, this study analyzes policies of Real Estate Holding Tax in influential countries. On that basis, this study represents a more useful way of the Unification of Real Estate Holding Tax on Housing. [Methodology]This study adopts literature review and considers systematic improvement plan. [Findings]The current government examines the unification of the Real Estate Holding Tax System for a major change in policy, which requires various studies. Such an approach has the advantage of simplifying the current complicated tax calculation process；however, its establishment as a policy necessitates the logical reestablishment of the base date of taxation, standard in determining taxpayers, and taxation jurisdiction. [Implications]This study is expected to substantiate the unification of the Real Estate Holding Tax System and to contribute to further revisions of tax laws.