ScholarWorks@숙명여자대학교

초록

The purpose of the study is to assess the adequacy of the taxation assessment by using the assessment of the taxation on property properties related to the property tax system by using the value of the individual housing values and the individual housing values of the individual dwellings. The study analyzed that the target period of study was in 2015, and the transaction cases for district and other residential areas excluding Gangnam and Gangnam were 8,175, respectively. The study consisted mainly of the analysis of the assessment of the assessment of the assessment of the assessment by five regression models. The results of this study are as follows. In addition to the various Regression analyses of the various equity analysis models, the area in which Kangnam district and the districts of Gangnam, Changnyeong, and Bell were found to have regressive equity equity balance in the region, whereas the KPV region in Gangnam district showed a regressive equity equity balance in Gangnam district. Areas in the region were more regressive than those of Gangnam districts. This study was used as a substitute for the valuation of the three different ways of assessing the market value of one of the three different ways of assessing the market value of one of the three alternatives, and was meaningful in determining the vertical balance of the Greater Seoul area beyond the Kangnam district and the Greater Seoul area. The task of research in this study is that, firstly, a fair market price should be achieved. Due to the fact that the transaction price of the market has been declared legally since 2006, it is necessary to increase the reliability of the market due to a variety of filtering methods. Second, a revision of the relevant laws shall be made to improve the quality of the tax burden on the property tax burden. The value of the taxation value should be achieved by the value of the market value, which can be solved sufficiently if the tax resistance is supplemented by the proportion of the fair value of the fair market. This will result in a reasonable calculation of the taxation standards of the taxation and the comprehensive property tax if the vertical equity of the assessment is substantially improved.

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