실거래가격을 이용한 토지 과세평가에 대한 형평성 실증연구

A Study on the Horizontal and Vertical Equity of Land Assessment Using the Sales Prices - Focussed on the Subject Study within the Jurisdictional Boundary of Busan Metropolitan-

In a recent year, The Korean Government has steadily carried out a scheme for realizing the officially assessed land price of standard land for taxation to the market price so as to enhance adequacy and credibility. As a result of the scheme, there is no doubt for remarkable achievement for the Government Will in view of quantitative aspect as the officially assessed land price has gradually been increased approaching to the market price since then. During this progress, however, the achievement in view of qualitative aspect has been figured out to be insignificant, and still need to be enhanced as it is on going hot issue against the principle of equity for taxation. In this regard, this study is to demonstrate fairness and equity to see whether or not the officially assessed land price has impartially been carried out by scrutinizing the data obtained through the carefully screened volume of market transaction records from January 01, 2014 to December 31, 2015 and thereby comparing the data with actual assessment rate in the year of 2016 within the jurisdictional boundary of the Busan Metropolitan City Government. In addition, as a result of analyses for demonstration, in cases where inequity and or unfairness are found to have been existent, an effort has exerted to identify the cause of the problem in either local-oriented aspect point of view or political point of view, and suggested political alternatives to overcome it.