부동산 조세 연구 동향: 토픽모델링을 중심으로

[Purpose] The purpose of this study is to analyze the research trend of real estate tax. [Methodology] For analysis, keyword analysis and LDA topic modeling were conducted for the keywords of the collected papers by searching for “real estate tax” as a keyword. [Findings] As a result of empirical analysis, key keywords include ‘real estate’, ‘comprehensive real estate tax’, ‘property tax’, ‘acquisition tax’, ‘capital gains tax’, ‘holding tax’, ‘tax policy’, ‘title trust’, and ‘tax base’. As a result of LDA topic modeling, 5 topics were calculated. Topic 1 is the current status and impact of real estate tax policy, Topic 2 is problems and improvement measures for comprehensive real estate tax, Topic 3 is real estate tax and local finance, Topic 4 is legal review of real estate tax, and Topic 5 is real estate tax. It was derived as a tax rationalization plan, and it was confirmed that each topic was being studied independently. [Implications] This study is significant as the first study to find research topics through quantitative analysis of research trends on real estate tax. Since the flow of research has also changed with changes in real estate policy, we reviewed these research trends to improve the field of real estate tax. It is expected that it will be helpful in understanding the current research status and future trends.