비주거용 부동산 과세평가의 수직적 형평성 분석

An Analysis on the Vertical Equity of non-residential real estate Assessment in Seoul

This paper aims to analyze the Vertical Equity of non-residential real estate Assessment by ratio analysis and regression model by years, regional, use zoning. Vertical inequity is verified by using regression analysis of IAAO model and vertical inequity on price sectional can be founded by confirming Quantile coefficient in Quantile Regression analysis. To complement abnormal distribution of valuation ratio to market value and regressive bias of analysis model, clapp model which adopt tool variable is applied. to reflect year effect, another model is added and Two-Stage Least Squares result is described also. As a result, as sessment value and market value tend to Synchronized. Market environment and political approach, regulations, legal support, investigation system on assessment are also the key factors to induce synchronization between assessment value and market value. The more sales transactions and the lower sales amount, assesment value come closer to market value. so by accumulation sales transaction and accurate, detailed examination of it, sales price can be crucial resolution factor on good assessment. Not moving side to side on account of claims on tax burden and minimizing ratio bias which appear on wide range of prices by precise analysis for secured sales prices, vertical inequity could be improved.