earticle

영어

The present study analyzed the current state of comprehensive real
estate taxes through a questionnaire survey, and the results are summarized
as follows.
First, in the analysis of the relation between comprehensive real estate
taxes and the stabilization of real estate price, real estate supply appeared
efficient in stabilizing real estate price, but the intensification of possession
taxes appeared not to contribute to the increase of supply. Thus the policy
to stabilize real estate price through intensifying possession taxes and
increasing the supply of real estate has a limitation. The intensification of
possession taxes may decrease demand, but it was analyzed that the control
of demand for real estate does not have a significant effect on price
stabilization, and that it is not desirable to stabilize real estate through
intensifying possession taxes.
Second, in the analysis of perception on polices related to comprehensive
real estate taxes, double taxation was mentioned as a problem on the ground
that multiple taxation subjects lay taxes on the same object of taxation. In
addition, the problem of unitary taxation for each household is in the unit of
taxation.
Third, in the analysis of the contribution of comprehensive real estate
taxes to the accomplishment of policies, the respondents showed a high
frequency of negative replies to some of policies related to comprehensive
real estate taxes.
A limitation of this study is that its analysis was limited to the areas of
Busan and Gyeongsangnam do and thus the conclusions may not ‐ be
generalized to the whole country. Accordingly, future research needs to be
made to establish theories through empirical analysis of the whole country.

한국어

본 연구는 종합부동산세 제도의 정책적 목적 달성과 관련한 인식을 실증적으로 분석하였다 . 종
합부동산세와 수요측면 그리고 공급측면간의 영향관계를 통해 본 분석결과 종합부동산세가 부동산
의 가격안정에는 기여하지 못하는 것으로 나타났다. 또한 이중과세 문제와 세대별 합산과세 문제
가 정부의 종합부동산세 제도에 대해 부정적 인식을 갖도록 하는 하나의 원인이 되고 있는 것으로
분석되었으며, 종합부동산세제도가 정부의 정책적 목적(경기조절, 안정적 세수확보, 부동산보유의
균등화)에도 제대로 부합되지 못한 것으로 나타났다. 본 연구의 결과는 정부의 정책입안자들에게
종합부동산세제도에 대한 개선과 보완책을 강구하는데 도움이 될 수 있을 것이다.