Earticle

초록

영어

This study researched the Analysis of taxation realization rate determinants in non-residential real estate. In the analysis of determinants of taxation realization rate using decision tree, the difference in classification criteria for each analysis region was analyzed. Location index and the sales price were analyzed as important factors of taxation realization rate. As a result of the analysis, the taxation realization rate differs according to the evaluation price of buildings and land. Land valuation price is more important than building valuation price in the area where land price is high. Overall, the above findings carry then following main implications. The main determinants of the taxation realization rate are the land valuation price and the building valuation price as important factors depending on the area. There is a need for a way to calculate the standard market price according to the local situation and increase the number of standard land or calculate the individual official land prices using the multiple standard land. Despite the above research, the limitation of this study is that it is limited to the commercial buildings, even though there is a lack of samples and various uses of non-residential real estate.

목차

Abstract
Ⅰ. 서론
1. 연구의 배경 및 목적
2. 연구의 범위 및 방법
Ⅱ. 이론적 고찰
1. 이론적 배경
2. 선행연구 검토
3. 선행연구와 차별성
Ⅲ. 분석의 틀
1. 의사결정나무모형
2. 분석자료
Ⅳ. 과세현실화율의 결정요인 분석
1. 강남구 신사동
2. 용산구 이태원동
3. 마포구 홍대상권
Ⅴ. 결론
정책적 시사점
참고문헌

키워드

저자

• 연제규 [ Yeon, Je-Kyu | 목원대학교 일반대학원 부동산학과 박사수료 ] 주저자
• 이재우 [ Lee, Jae-Woo | 목원대학교 금융보험부동산학과 교수 ] 교신저자

참고문헌

발행기관

간행물

관심저널 등록

• 간행물명

  도시부동산연구 [Journal of Urban Studies and Real Estate]

• 간기

  계간

• pISSN

  2093-4750

• 수록기간

  2010~2025

• 십진분류

  KDC 359 DDC 350