Amendment of REITs Act has been made ever since REITs system was introduced into Korea. But there still retains a lot of unreasonable problems in that system. The purpose of this study is to suggest some implications for the REITs system improvement by comparing REITs system and market characteristics in Korea to in U.S. The result of this study suggest various development programs as follows ; corporate tax benefits on self-managed REITs, necessity of UP-REITs introduction, construction of risk management system in development specified REITs, training the professionals in asset management, enlargement of public offering proportion, diversification of investment property.
Ⅰ. 서론
Ⅱ. 이론적 논의
1. 개념
2. 구조 및 유형
Ⅲ. 리츠(REITs) 제도 및 운용 특성 분석
1. 리츠의 도입 배경
2. 제도의 변천
3. 현행 리츠제도의 특성
4. 시장 특성
5. 미국의 리츠 특성 및 시사점
Ⅳ. 리츠의 발전과제와 시사점
Ⅴ. 결론