조세담보금융(TIF)을 활용한 성남시 주택재개발사업정비구역의 사업성 개선효과 분석

This study analyzed the feasibility improvement of housing redevelopment projects if Seongnam local government provides TIF funds for housing redevelopment areas. In addition, a simulation analysis was conducted for the property tax and transaction tax occurring within the TID zone. In this study, according to specific scenarios analyzed the effect TIF financing conditions were separated TIF period of 20 years and 25 years. And house price inflation increased by 2%p(3.64%~7.64%), increased property tax rate doubled(0.153%~0.306%), the discount rate is calculated by applying the tax increase to 2.5% and 1.5%. We analyzed the effect of maintenance and support infrastructure installation costs(65,155 million won) in terms of contribution to stability and change variables. This study analyzed the effect of TIF financing, depending on house price inflation and property tax rate and the discount rate fluctuation changes as a variable. The result is an inverse relationship between the discount rate and house price growth and the TIF period, and property taxes were established 24 kinds of variations, depending on the variable conditions change in scenario 1 to 4 scenarios. And TIF support effect was analyzed by 23~63%, according to the scenario.