재산세 세수 변화 전망과 정책과제

Abstract

Recently, there has been significant environmental change on the property tax system. Roh Mu Hyun government proposed the public finance and tax reform road map and it includes the tax base increase of the property tax. And the ministry of government administration and home affairs proposed micro adjustment of property tax system in the area where the price of the property inflated in a short period of time.There were some movement of tax resistance because of the problem of property tax system which does not respond to property price. Current property tax system is largely based on the size of the building and building cost. Therefore, huge discrepancy of the property prices between "Kangnam and Kangbuk" areas of Seoul metropolitan city aggravates the unfairness and unequitableness of the property tax system to general citizens' perception.In this paper, we would like to estimate the property tax revenue of 25 districts of Seoul through quadratic equation method. And in addition, we estimate the policy change impact simulation of 3 districts' (Kangnam, Seocho, Songpa) recent increase of the tax base of the property tax.We found that the structural problem and limits of current property tax system make the estimated results disappointing on the base of elasticity and growth potential of the property tax revenue. Therefore, we recommend the structural change of current property tax system. Either* 서울시립대학교 교수unification of property tax (building tax) and aggregate land tax, or simplification of current property tax (building tax) system and introduction of standardized building price system is inevitable. 키워드(KeyWords)：재산세, 세수추계, 구조개혁, 지방세, 부동산가격평가property tax, revenue estimation, policy reform, local tax, property value evaluation