인구구조 변화에 따른 재산세 개선 방향

[Purpose]The purpose of this study is to review the changes in the property tax environment brought about by changes in the demographic structure due to aging caused by population decline, low fertility, and an increase in the elderly, and to propose measures to improve property tax accordingly. [Methodology]The results of this study using the Literature research. [Findings]Amid the demographic change and the current property tax situation, this study suggests the following five improvement directions to improve the property tax. First, it is necessary to shift to a view that looks at the property tax in terms of people’s financial soundness, not just in terms of tax revenue. In addition, the benefits provided by local governments must be clearly measured in order to be consistent with the profit taxation principle. Second, it is necessary to change the illogicality of the profit taxation principle. The rationale for the taxation of property tax should be based on a realistic taxation logic rather than the logic of the traditional profit taxation principle. Third, the complexity of property tax should be reduced. Fourth, the burden of property tax on the elderly should be eased. Fifth, it is necessary to consider changing the unit of property tax to a household basis. [Implications]It is expected that this will serve as a starting point for seeking improvement directions by examining the property tax system from the beginning in the midst of rapid demographic change.