재산세에서 공시가격과 과세요건의 역할에 관한 연구

[Purpose]This study seeks to contribute to fair taxation and the guarantee of property rights by identifying the role and limitations of the publicly announced price. [Methodology]It is based on a bibliographic research methodology based on domestic literature, overseas legislation, and OECD reports. [Findings]First, as a taxation requirement, the publicly announced price should focus on reflecting the objective value of real estate and is not an instrumental concept that should reflect the market price of real estate. Second, there are differences in the methodology for reflecting the objective value for each type of real estate taxation, and uniformly adjusting the market price reflection rate of the publicly announced price for each type is not consistent with fair taxation, but rather requires consistency and price balance within each type. Third, the publicly announced price as the taxable price must be set to a significant range or less than the assessed value so as not to exceed the market price as of the tax base date. [Implications]In the past, it was understood that the publicly announced price as the taxable price in property tax or ownership tax must be consistent with the market price regardless of the type of real estate to be consistent with fair taxation. Based on this, it suggests the desirable function and direction of the publicly announced price as a taxable price.