Newman과 Howlett의 Lifecycle Model을 통한 종합부동산세 정책체계 연구

Rapid industrialization and economic development have emerged as social problems due to skyrocketing housing prices since 2001. The government has proposed various policies to stabilize housing prices, but the government’s policies have failed to achieve their goals. The study aims to analyze the changes and changes in the system by dividing the changes in the real estate tax system of the Korean government into stages by applying the life cycle model of Newman and Howlett (2014) to the evolution process of the comprehensive real estate tax policy system to enhance the effectiveness of real estate tax policies and maintain an appropriate level of tax burden on the people, and to suggest development directions. The comprehensive real estate tax was enacted in 2005 with the aim of contributing to the sound development of the national economy and balanced development of local finances by improving the fairness of tax burdens and stabilizing real estate prices. The study applied the comprehensive real estate tax to the life cycle model of the policy system and divided the development stages into seven stages through the characteristics and major issues of the system that appear at each stage. In addition, the period of institutional change classified into the life cycle was interpreted and defined by classifying it into five stages by Bok Ah-young and Lim Dong-wan (2022). As a result of the study, regarding the issue of the comprehensive real estate tax system implementation, a smooth tax policy for the taxation environment through customer care should be implemented. In the life cycle model of Newman and Howlett, sustainable development through the normalization of regulatory issues can lead to the maturity of institutional implementation and achieve the ultimate goal. Therefore, the stages of institutional change in the comprehensive real estate tax system will lead to the normalization of regulatory issues and the sustainable development of the system.