부동산 보유 단계별 조세의 부담정도와 거래의향 간의 관련성：조세규제강도 전망의 조절효과 분석

[Purpose] This study investigates the impact of real estate taxation policies on apartment market participants’ selling intentions. By clarifying this relationship, it aims to contribute to market stabilization through the development of effective tax policies. The research provides empirical evidence for policymakers in designing tax systems and offers theoretical and practical implications for establishing effective tax strategies within the apartment housing market. [Methodology] A survey was conducted from February 1 to February 28, 2025, targeting adults in the Busan, Ulsan, and Gyeongnam regions with experience in acquiring, holding, or transferring apartment properties. A total of 157 valid responses were analyzed using SPSSWIN 28.0. [Findings] The analysis revealed a positive (＋) effect of acquisition tax burden on the intention to sell, which appears to be influenced by the number of housing units owned. Furthermore, among respondents who anticipated an easing of tax regulations, the level of acquisition tax burden significantly and positively (＋) influenced their selling intention. [Implications] Therefore, the government could stabilize housing prices by implementing policies that ease tax regulations, thereby encouraging sales from individuals burdened by acquisition tax. The findings of this study are expected to assist in formulating tax policies that more effectively achieve policy objectives by strategically adjusting the degree of tax regulation (e.g., strengthening or easing).