지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
Unlike taxes on income(profit) and consumption, property taxation around the world has wide variety of forms and structures. OECD classification of taxes on property (4000 digit category) on which its member countries' taxes on property are compared on equal footings is used to figure out whether Korea's recurrent taxes on immovable property(4100 sub-category) burden is heavy with respect to GDP or total tax revenue. We find that the share of real estate holdings tax among total tax revenue is around the average while the ratio of (broader) ratio of property taxes among total tax revenue is very high, 12%. This symptom is highlighted by 'the high transacation tax - cum - low holdings tax' feature of the Korean tax structure.
Also, when we compared the 30 OECD member countries' local to central government share of property tax base, Korea has the unique feature that even the transaction taxes of property(4400) belong to the provincial-level local government while the 4100 category taxes on real estate holdings are mostly lower-level local taxes. Since the taxing powers of local governments in Korea have been constrained by the central government in terms of their tax base and rate setting, there continues to exist conflict between central government's motivation of use local turn-over and holdings taxes for real estate market stabilization policy purpose and local governments' revenue neutral purpose.
Finally, it is noted that even if individual effective holdings-tax burden on each property or its owner in Korea is estimated to be less than 1%, it is hard to conclusively say that it is low compared with other OECD member countries given other things being equal, and it is the primary cause of the speculative demand for real estate asset. When we examined the US major cities' effective local property tax burden together with their previous one or five years housing price inflation figures, we cannot find any linear correlation between the local property tax burden and housing price appreciation that the house price has been more stable in higher property tax jurisdictions.
Also, when we compared the 30 OECD member countries' local to central government share of property tax base, Korea has the unique feature that even the transaction taxes of property(4400) belong to the provincial-level local government while the 4100 category taxes on real estate holdings are mostly lower-level local taxes. Since the taxing powers of local governments in Korea have been constrained by the central government in terms of their tax base and rate setting, there continues to exist conflict between central government's motivation of use local turn-over and holdings taxes for real estate market stabilization policy purpose and local governments' revenue neutral purpose.
Finally, it is noted that even if individual effective holdings-tax burden on each property or its owner in Korea is estimated to be less than 1%, it is hard to conclusively say that it is low compared with other OECD member countries given other things being equal, and it is the primary cause of the speculative demand for real estate asset. When we examined the US major cities' effective local property tax burden together with their previous one or five years housing price inflation figures, we cannot find any linear correlation between the local property tax burden and housing price appreciation that the house price has been more stable in higher property tax jurisdictions.
목차
Ⅰ. 서론
Ⅱ. 부동산보유세의 국제비교
Ⅲ. 부동산보유세 국제비교의 시사점
Ⅳ. 요약과 결론
〈참고문헌〉
〈부록〉
〈Abstract〉
참고문헌 (8)
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UCI(KEPA) : I410-ECN-0101-2009-329-016731083