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영어

Property taxes are widely regarded as an efficient and equitable means of raising revenue. The primary reasons for imposing a property tax include incentives for efficient property use, a tax base that cannot be withdrawn from production, and establishment of an autonomous revenue source for local government. In addition, it is also considered that property taxes supplement income tax system by taxing on intrinsic value of property. Due to the nature of the property taxes, property tax policy includes political, economic and social issues. The impact of the recent global financial crisis in Korea has changed the property market more with the transition period of the market. The marked differences are the depreciation of property prices and the decrease of transaction volume. Responding the phenomena, it is discussed increasing property holding tax and decreasing property transfer tax. Facing the transition point, property taxes need fundamental and comprehensive reform, not patching up the problems anymore. For the fundamental and comprehensive reform, the purposes and reasons for imposing each item of property taxes should be scrutinized, considering economic condition and market situation.

목차

I. 서론
 II. 경제위기에 따른 부동산 시장의 변동
 III. 경제위기에 따른 부동산 세제의 변화
 IV. 부동산 세제의 개편방향
 V. 결론
 참고문헌
 

키워드

부동산세 취득세 보유세 재산세 종합부동산세 양도소득세 경제위기 세제개편 property tax property transfer tax property holding tax capital gains tax financial crisis tax reform

저자

• 변혜정 [ Byun, Hye-Jung | 서울시립대학교 세무전문대학원 조교수, 법학박사(SJD), ]

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