부동산조세의 기본원칙과 변천과정에 관한 소고

An Examination on Basic Principle of Real Estate Tax and Its Transition

1. CONTENTS (1) RESEARCH OBJECTIVES This study purposes to present that it is necessary for our country to put into a triangular position the real estate taxation system, according to the basic principle of taxation (2) RESEARCH METHOD This study applied to the theoretic study through various literatures and study methods through precedent analyses. (3) RESEARCH FINDINGS This study grasped the concept of real estate taxation through theoretic consideration on real estate taxation, groped for the basic rules and basic principles of real estate taxation, and examined the change processes of yearly real estate taxation, and presented the direction of real estate taxation. 2. RESULTS It is necessary to examinate and consider the relationship between real estate tax and real estate policy minutely and to put into triangular taxation system fit to the basic principle of real estate tax that can be operated for a long time.