부동산세제의 일원화와 지방세의 상관관계

The taxation ability of the National Tax Service is more superior than the local government due to efficiency of tax source management. But local government is able to access easily and has more information and management ability than National Tax Service, So the taxation ability of local government is more superior than National Tax Service. The aims of the study is to develop these inefficient and unfair local tax system and its unfair environments through the unification of the real estate taxes in the national and local taxes. It is thought that the local tax system will become a real estate tax-centered tax system, which will develop the inefficient and unfair local tax system and its environments. This study was conducted by a theoretical study and an empirical research. The empirical study was taken by the questionnaire survey of taxpayers who have ever paid the real estate tax analysis and empirical results were drawn by the t-test, correlation analysis and regression analysis. The results of this study are as follows: First, There is a significant positive relationship between the need of unification of real estate tax system, efficiency of tax administration, simplification of tax system, and savings of levy expense. Second, there was a significant positive relationship between the tax allocation, local tax study, local tax accounting, and independence of local government. Third, local tax was not significantly affected by tax allocation, but the unification of real estate tax system was affected significantly.