주택보급률에 따른 조세정책의 성찰과 개선방향

Retrospect and Improvement of Tax Policy Following Housing Penetration

&nbsp;&nbsp;1. CONTENTS<BR>&nbsp;&nbsp;(1) RESEARCH OBJECTIVES<BR>&nbsp;&nbsp;Recently as the estate and housing price for the public housing live is continuously increased, so the government wants to stabilize the price of estate with the tax enforcement policy. At the moment it is called that we have the era of 100% housing penetration, but I think it may be needed to establish its purpose and direction different that of the past.<BR>&nbsp;&nbsp;Re-evaluating the incumbent stabilizing polity with taxation reinforcement in real estate market, I am going to suggest a new direction of the tax polity for the real estate.<BR>&nbsp;&nbsp;(2) RESEARCH METHOD<BR>&nbsp;&nbsp;By researching the shift of variation of tax and housing price as well as comparing it with the past results, it is proposed to the new approach of tax policy of real estate.<BR>&nbsp;&nbsp;(3) RESEARCH RESULTS<BR>&nbsp;&nbsp;When the price of estate is to be increased, it seems the stabilization time supported by the tax policy to be gone. It should not evaluate that symptom of rising price encouraged by some specific demand class for some portion as the nationwide phenomenon.<BR>&nbsp;&nbsp;2. RESULTS<BR>&nbsp;&nbsp;There are several kinds of elements impacting on the price of real estate, and among them the tax policy also shares a portion. It is not enough to stabilize the price by employing the reinforced tax policy. Instead it seems to be better to employ some other new taxes including the balanced development tax for the local by looking at the reason of the rapid increased demand and finding out the quality enhancement of the house.