재산세 과세체계의 개선방안 연구-건축물 과표산정체계를 중심으로-

Recently, heated discussions of revising the property taxes system to cure unbalanced tax burden between regions and to increase the local government revenues have raged in Korea. The reform of the property taxes system has been the subject of spirited debate between interest parties such as academic community, governments and taxpayers. There has been little output, however. I attempt to present alternatives to solve these problems. Firstly, the system of calculating the standard of valuation for property taxes should be changed. In the short run, reforming of position index and addition or substraction rates will contribute to the fairness of tax burden between regions. In the long run, the standard price estimated by National Tax Office and the market price for the standard for the property tax related to bulidings should be unified.Secondly, the proportion of the property taxes related to real estate in total tax revenues in Korea is fairly lower than that in other countries. Therefore, the basis of valuation for property taxes should be increased to the real market price. Thirdly, property taxes rates should be reformed. I suggest that the increasing rates of tax basis should be applied to the tax rates interval. Lastly, the establishment of the housing tax, application of same tax rates to house and its attached lands and the integration of all taxes related to buildings and lands can be good alternatives.