외국의 부동산세제에 관한 소고

An Examination of the Foreign Real Estate Taxation Systems

1. CONTENTS (1) RESEARCH OBJECTIVES This study aims at suggesting real estate taxation systems for our country through the examination of foreign real estate taxes. (2) RESEARCH METHOD This study investigates various literatures and theses about real estate tax, rather than approaches aims positively as shown from questionnaire survey and opinion, centering on theoretical approaches. (3) RESEARCH FINDINGS 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. 2. RESULTS By decreasing transaction tax and increasing holding tax, it's possible to revise distorted real estate markets and to put into practical use real estate in maximum by the principle of market.