지방자치제와 종합부동산세에 관한 연구

The Study on a composite real estate tax and the system of local self-government

조세법은 그 추구하는 목적에 따라 재정목적 조세와 정책목적 조세로 구분할 수 있다. 재정목적 조세에 있어서는 납세자들 사이에 조세를 평등하게 배분할 것이 요구되고, 정책목적 조세에 있어서는 조세가 추구하는 목적에 효율적인 수단이 될 것과 과잉금지원칙이 준수될 것이 요구된다. 그러나 종합부동산세법은 부동산 투기억제라는 정책목적과 지방재정확충이라는 재정목적이 등가적으로 결합됨으로써 법논리 내지 제도논리 자체에 내재된 모순을 안고 있으며, 이러한 모순으로 인하여 오히려 지방재정을 열악하게 할 위험이 상존할 수 있다. 또한 종합부동산세는 지방세를 국세로 전환하여 운영하게 됨으로써 지방자치단체의 재정고권, 자기책임성, 전권한성을 약화시킬 수 있으므로 이를 시정하기 위한 제도개선이 필요하다.

A composite real estate tax forms a part of real estate speculation control policy and financial affairs of local government. This study proposes that the existing composite land tax, which is tax sources of city and county in the local autonomous entity makes duality, which they levy land tax and central government collects national tax of a composite real estate tax that central government sorts excessive holders of real estate and imposes them the progressive taxation. But the government s policy are contrary to each other, which is the decentralization of power to realize local self-government and establishment of a composite real estate tax as national tax to control real estate speculation. Conclusions are as follows. The tax will not impact negative effects on the independent finance resources of the local governments. Property taxes such as Comprehensive Real Property Tax imposed on the speculation are only ex post measures, which means that taxes were not properly functioned as anti speculation measures. The tax resources will be newly designed and properly reallocated between Central Government and local governments. If government introduces a composite real estate tax, the subject of this tax s management has to be not central government but local government. Therefore it is to be corresponded to basic idea of local self-government.