초록 열기/닫기 버튼
This study is about whether it is possible to improve tax base in land-relatedtaxes in Local Tax Law. Land-related Taxes are acquisition tax, registration tax,land tax, city planning tax, and common facilities Tax. Basically, they usepublicly-noticed standard market price by the government as tax base. However, it has long been considered that these land-related taxes are key andstable items for local government revenue source and their potential tax source isrelatively abundant. Moreover, these taxes play an important role in stabilization ofland price in real estate market and achievement of effective land use. It isbelieved that the core of these taxes are tax base to achieve those mentionedgoals. The appraisal of taxable objects of land-related taxes has been one of the mostdifficult and yet important tasks facing local tax administration in Korea,considering the fact that it could provide taxpayers with a sound foundation for afair tax burden. Accordingly, this study concentrate on tax base of land-related taxes becausepublicly-noticed standard market price by government as tax bases are relativelylow and are appraised differently among land-related taxes. Therefore, this study compares and analyzes tax base systems of foreigncountries, and the results would be used to improve appraisal of land tax base soas to achieve above-mentioned goals.
