부동산 조세정책이 아파트시장에 미치는 영향 인식에 관한 연구

The Moon Jae-in administration has been using a strong real estate tax policy to stabilize the real estate market by announcing real estate measures 24 times since taking power. However, housing prices have continued to rise. The pupose of this study is to seek ways to improve real estate tax policies by analyzing how housing consumers perceive the government's real estate tax policies in the real estate market. This paper examines various literature to the research method. In order to compare and analyze tax policies of major countries, data from the Korea Institute of Land, Infrastructure and Transport were referred. The survey was conducted and empirical analysis was conducted. Statistical processing used the Spsswin 23.0 program. The main results are as follows: First, the government's real estate tax policy shall be faithful to the normative standards of taxation, fairness and efficiency. Second, it is necessary to selectively ease the taxation standard for multi-homeowners in consideration of the supply of housing (rental) in the region. Third, it is necessary to redefine the current tax-free standard for first-generation single-homeowners and the concept of high-priced housing in the comprehensive real estate tax. Finally, due to frequent changes in the government's system, the credibility of government policies is low. Real estate tax policies shall be formulated in consideration of the detailed characteristics of real estate owners and interested parties in each transaction stage in consideration of all matters in the mid- to long-term rather than in the short-term. It should be noted that short-lived measures will not solve fundamental problems for economic control.