韓国における綜合不動産税に関する考察
スポンサーリンク
概要
- 論文の詳細を見る
Land problems in South Korea consist chiefly of the growth of land values and the bias of the land ownership. These suppress a healthy life of the people. To improve land problems, the Public Concept of Land Ownership System was introduced in the Land Taxation Reform of 1990. Public Concept of Land Ownership valued the public in terms of land, and restricted its use. The Comprehensive land tax was introduced at the same time. Afterwards, the price of land stably changed. However, due to the influence of the South Korean Currency crisis in 1977, the price of land fell, and the Public Concept of Land Ownership was withdrawn in order to give priority to economic rebuilding. Afterwards, the price of land rose again and bias of the land ownership came to be feared. As a result, Land Possession Taxation Reform introduced the Possession of Real Property, and regulation that raised the tax of both excessive land ownership and that for speculative purpose was established. This article examines the Real Estate Possession Tax of South Korea, and considers what role land problems played. The detailed content of the Possession of Real Property introduced in especially 2005 is examined and analyzed. Chapter 1 takes up land problems in South Korea. The growth of land values, bias of land ownership, and bias of house ownership are chiefly discussed. Chapter 2 examines the substantial content and features of the Public Concept of Land Ownership system, the property tax, and the Possession of Real Property in land possession taxation. Chapter 3 considers various problems of the Possession of Real Property in terms of the method of calculation according to household, dual taxation, and the fairness of the tax burden. In conclusion, it is reasoned that the function of the Possession of Real Property as land possession taxation is strengthened, and is useful for the stability of the price of land and the improvement of the bias of land ownership. However, lessening the burden of large taxation is deemed necessary to improve the daily life of even the average household.
- 城西大学の論文
- 2008-03-20