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지방행정연구
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논문

알림

지방자치 관련분야의 지식교류를 위하여 자치행정, 지방재정ㆍ세제, 지역개발분야의 수준 있는 연구 논문들을 기고 받아 발간합니다.

분류
지방행정연구 제12권 제2호 통권 44호 1997.8
구분
특별논문

재산과세제도의 구조개편

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저자
손광락
발행일
1997.8
제12권 제2호
통권
44호
다운로드
재산과세제도의 구조개편download

Although the entire property-based tax burden is not low in Korea, the level of property ownership tax burden is very low while the property transfer tax burden is very heavy. Therefore, the property ownership tax burden should be increased while the property transfer tax burden should be lowered.
Among other things, the land ownership tax should be increased, consindering the unbalanced tax burden between land and building ownership. For this matter, the city planning tax should not be imposed on building and the assement ratio for land should be increased 2 or 3% point annually over next 5 year period.
According to the increase of the land owership tax, lowering the property transfer tax burden is desirable. The current registration tax burdens are very different depending on objects of registrantion and types of transfer. Therefore, in this case, the registration tax for highly taxed objects should be lowered. After the registration tax rates are simplified and sufficiently lowered, the registration tax could be unified with the acquisition tax.
We also propose following measures; ①It is better for the central government to collect the current progressive land owenership tax and distribute the tax revenue to the local governments. ②The local governments should not be allowed to change tax rates for those tax items incurring tax competition or tax export. ③It is desirable to increase the tax burden on automobile use and decrease the tax burden on automobile owenership.