부동산 조세입법의 정책적 평가와 입법상의 문제

This paper suggests that tax system can be used as an instrument of real estate policy. But using tax as an instrument of real estate policy is somewhat limited to stabilize the real estate market. Current Real estate Legislation cannot be seen to be equipped as an imperfect object of political compromise according to economic and social conditions of time. The determination of the taxable unit in the tax code and the method of imposing the tax have historically been popular subjects of scholarly and political dabate. Although there must be no absolute real estate policy not amendable as much as the constitution, what is most urgent now is to implement the real estate policies in a longer term and consistently to recover people's truct of the government policies. This study inspects closely how various legislative demands about taxation yield into the law in force through the legislative process of the National Assembly and inquires improvement for it. In this study, measures to improve the problems are presented. For instance, on the stage where the legislative bill is submitted, measures to make it compulsory for bill proposed by members to undertake the review of support organizations and to reinforce the legislative support organizations. On the stage of committee review, measures are presented to coordinate legislative bill of tax law budget review. This is all the more resulted from the fact that tax laws are an area that shows most noticeably the conflict of interests between the components of a community and that tax resistance may be incurred in case the tax laws are contradictory to the general law sentiment of the people because the interest confrontation between parties, the confrontation between people and lawmakers and the intervention of the interest groups are serious.