주택 취득세 차등세율에 대한 납세자 반응

In this study, we tried to analyze the taxpayer’s behavior according to the establishment of differential tax rate for housing acquisition tax. In this study, we analyze whether the taxpayers in Seoul and Gyeonggi area measured the change in the share of transactions in the differential tax rate marginal area according to the establishment of the acquisition tax differential tax rate section in 2013, and whether the taxpayer minimizes the tax burden through price adjustment in the differential tax rate marginal area. As a result of the empirical analysis, it is found that the taxpayer’s share of transactions is significantly different in the marginal area of the 600 million won differential tax rate zone newly established on August 28, 2013. In other words, the proportion of transactions in the marginal area exceeding 600 million was significantly reduced compared to transactions with less than 600 million won. These results show that taxpayers indirectly confirm that they have adjusted the price of housing transaction to minimize the tax burden in the newly established differential tax rate zone. Based on the empirical results of this study, this study suggests the following two improvement measures for the current housing acquisition tax rate system. First, the price adjustment act for minimizing the tax burden should be blocked in advance, with the tax rate system of the housing acquisition tax rate being the excessively progressive tax rate or the single proportional tax rate at the differential tax rate. Second, the differential tax rate applied only to housing deteriorates taxation equity in terms of tax burden. Appropriate revision is needed.