부동산가격 시세반영률과 공정시장가액비율이 주택분 재산세 부담과 지방자치단체 세수에 미치는 영향

Abstract

[Purpose]In this study, the changes in the tax burden and tax revenues of local governments were examined due to the realization of the officially assessed prices in real estate. [Methodology]For the analysis, the change in property tax according to the yearly adjustment of the officially assessed price realization rate was measured by housing type and local government, and data from a housing survey were used to calculate the property tax. [Findings]As a result of the analysis, there was a difference in the change in the tax burden of apartments and detached houses by year, and the average annual increase rate of tax burdens for detached houses was 4.8%, which is higher than 2.56% of apartment houses. As a result of analyzing the change in tax revenue by local government, Seoul, Busan, Incheon, Sejong, and Gyeonggi showed an increase rate of 2－5%, while others showed an increase rate of 3－6%, indicating that there was a difference between local governments. [Implications]The realization of the officially assessed price was promoted for the purpose of redistributing income, but rather, it was found to be backwards, so a revision of the tax policy direction is required. In addition, the real estate market conditions and financial conditions are different for each local government, so if this is taken into account, it will be necessary to adjust the fair market price rates differently for each local government.