준공공임대주택사업의 조세제도 개선방안에 관한 연구

A Study on the Improvement of Taxation for the Private Cooperative Public Rental Housing Policy

This study proposed a plan to improve the tax system in order to The Private Cooperative public housing and improve the quality of housing, and compared it to existing rental housing system which came into effect in 2014. Supply of The Private Cooperative public rental housing contributes to stabilizing the rental housing market and improving housing of the general public. However, the lack of overall promotion and awareness of rental housing suppliers can bring many problems. Overuse of the policy can lower the quality of rental housing and increase social costs and public debt. These problems are the result of result-oriented administration as opposed to long-term and sustainable policy. Now, it is inevitable to change rental policy as the focus of housing is changing from ownership to residence. First, the tax system must be amended. Second, complex regulations on exclusive areas must be eased to expand the beneficiaries of the policy. Third, it must become a business that can help old age. Lastly, although offering different types of rental housing is important The Private Cooperative public rental housing provides a comfortable private space to tenants that they can enjoy personal and social life. Providing the government policy, business operators, and local community cooperate for the system, The Private Cooperative public housing can benefit tenants, local economy, and stabilization of public housing.