실거래가격을 이용한 일반상가의 과세현실화율 결정요인에 관한 분석

A Study on the Analysis of Taxation Realization Rate Determinants in Commercial Building Based on Sales Price

This study researched the Analysis of taxation realization rate determinants in non-residential real estate. In the analysis of determinants of taxation realization rate using decision tree, the difference in classification criteria for each analysis region was analyzed. Location index and the sales price were analyzed as important factors of taxation realization rate. As a result of the analysis, the taxation realization rate differs according to the evaluation price of buildings and land. Land valuation price is more important than building valuation price in the area where land price is high. Overall, the above findings carry then following main implications. The main determinants of the taxation realization rate are the land valuation price and the building valuation price as important factors depending on the area. There is a need for a way to calculate the standard market price according to the local situation and increase the number of standard land or calculate the individual official land prices using the multiple standard land. Despite the above research, the limitation of this study is that it is limited to the commercial buildings, even though there is a lack of samples and various uses of non-residential real estate.