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자료유형
학술저널
저자정보
저널정보
충남대학교 법학연구소 법학연구 法學硏究 第16卷 第1號
발행연도
2005.12
수록면
1 - 16 (16page)

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This study is about whether it is possible to improve tax base in land-related taxes in Local Tax Law. Land-related Taxes are acquisition tax, registration tax, land tax, city planning tax, and common facilities Tax. Basically, they use publicly-noticed standard market price by the government as tax base.
However, it has long been considered that these land-related taxes are key and stable items for local government revenue source and their potential tax source is relatively abundant. Moreover, these taxes play an important role in stabilization of land price in real estate market and achievement of effective land use. It is believed that the core of these taxes are tax base to achieve those mentioned goals.
The appraisal of taxable objects of land-related taxes has been one of the most difficult and yet important tasks facing local tax administration in Korea, considering the fact that it could provide taxpayers with a sound foundation for a fair tax burden.
Accordingly, this study concentrate on tax base of land-related taxes because publicly-noticed standard market price by government as tax bases are relatively low and are appraised differently among land-related taxes.
Therefore, this study compares and analyzes tax base systems of foreign countries, and the results would be used to improve appraisal of land tax base so as to achieve above-mentioned goals.

목차

Ⅰ. 현행 토지과세제도
Ⅱ. 토지과표 기준에 대한 원칙
Ⅲ. 현행 토지과표의 문제점과 개선방안
Ⅳ. 결론
〈ABSTRACT〉

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