부동산조세의 현황과 개선방향

The Present Situation of Real Estate Tax and Direction for Reform Government frequently use tax as instrument of real estate policy which focus on falling real estate price that recently jumped. Government policy that strengthen burden of real estate owners is controversial. Government insist that the tax policy will reduce speculative demand for real estate which provoke price fall, but the opposite insist that it will only increase tax burden without getting any pursuing result. Tax is classified as revenue oriented tax which the primary goal is to collect money needed operating government, and social-economic oriented tax which the primary goal is to pursue desirable society or economic development. Revenue oriented tax that is conditioned to equality principle should allocate tax burdens among people fairly. From this point of view, current real estate tax system has many problems, namely trading tax is so high as to 4.4% of total real estate price that can not be found any parallel case in OECD countries, on the other hand average property tax is very low that is only 0.16% to market value. And capital gain tax for real estate has been levied on a basis the standard price which government assess and has variance 16%~72% to market price. So in order to allocate total tax burdens among taxpayers fairly, it is desirable to cut down trading tax, to raise property tax and to assess real estate for capital gain tax by market value. And it is desirable to use economic instrument with priority that approach economically to resolve economic problem such as real estate speculation and perhaps the most efficient vehicle, and tax instrument should be used as an auxiliary vehicle.