부동산 조세정책에 대한 평가 및 제안A Proposal on the Policy Mechanism of Real Estate Taxation
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- A Proposal on the Policy Mechanism of Real Estate Taxation
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- real estate tax reform; capital gain tax; income tax; realization principle; property tax; land tax
- 부동산학보, v.34, pp.197 - 208
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- 1. CONTENTS
(1) RESEARCH OBJECTIVES
Recently new government set up a new policy plan for real estate market in Korea from the perspective of real estate tax structure reform. But, considering the fact the tax instrument has a wide variety of effects in allocation resources in the market, it must be considered that the expected results and the direction of the market movement in relation to legal and economic logical structure. More than that, to achieve the policy goal, designing an atmosphere of tax compliance rather than controlling the market behavior of economic agents must be checked out throughly. In this way, I try to see the matter through economic incentives as well as legal environments to reache a conclusion.
(2) Research Method
I adopted law and economics perspective into the real estate tax policy of new government. I tried to explain the fact that the policy mechanism should be implemented in line with prerequisite conditions such as tax information data base, tax compliance and administrative cost.
Prior researches and court cases were dealt to check the validity of real estate tax policy. As result, new government real estate policy tends to be doable although there still much rooms for considerations.
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