일반상가의 과세불균형 특성과 요인에 대한 실증연구

Abstract

Unlike single-family homes for which land and buildings are assessed collectively, the land and buildings of non-residential properties are assessed by different appraisers, which makes it more difficult to achieve taxation realization and fair taxation. For this reason, this study analyzes the characteristics and factors of the taxation inequity among commercial store building in Seoul, Busan, Incheon and Daegu in order to identify the problem of taxation inequity among non-residential properties due to the dualized evaluation system. The vertical taxation inequity was observed in all the regions, and the analysis showed that the reason for the horizontal taxation inequity was due to official land prices that did not properly reflect market value. If the official land price is low, the portion of the standard market price becomes relatively larger, which becomes a reason that the assessment ratio is increased. As such, since the problem of taxation inequity among nonresidential properties results from the dual taxation assessment structure, the remedy for solving the problem requires the introduction and stable establishment of the system of public announcement of non-residential real estate values.