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Analysis on the Equity of Publicly Announced Individual Land Price by Comparing Sales Price
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실거래가를 활용한 개별공시지가의 형평성 분석연구

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Type
Academic journal
Author
Yoo, Seon-Jong (건국대학교) Lee, Joo-Hee (건국대학교) Jung, Hee-Nam (국토연구원)
Journal
Residential Environment Institute Of Korea RESIDENTIAL ENVIRONMENT : JOURNAL OF THE RESIDENTIAL ENVIRONMENT INSTITUTE OF KOREA Vol.12 No.3 KCI Accredited Journals
Published
2014.9
Pages
39 - 56 (18page)

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Analysis on the Equity of Publicly Announced Individual Land Price by Comparing Sales Price
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Abstract· Keywords

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The Publicly Announced Price (PAP) of individual land, introduced in 1989 and assessed by local governments every year, has been used as a criterion for levying land taxes, including property tax and capital gains tax. There have been arguments about whether the PAP of land is reliable and appropriate to represent the market prices. The arguments become even hotter since 2006 when the government introduced the real price report system in real estate transaction. Tax equity, both horizontal and vertical equity, means the similar amount of tax shall be levied being proportioned to the similar value of property.
This study is to identify whether there exists the equity among land tax bases, that is PAP of individual land. Effective 1,168 parcels of land was selected from Bupyung-gu, Incheon City, which were traded during the years of 2011 and 2012. It compares the difference between the PAP of individual land and the reported transaction prices. To analyze both the horizontal and vertical equity of each 8 local counties (dong) and value level, it uses the ratio analysis method and regression analysis.
The findings can be summarized as follows; there exists vertical inequity in most local counties and land value levels. It implies land taxes were rather degressive. There also exists horizontal inequity, implying tax burdens do not proportionally allocated to similar land conditions. The findings suggest that improving the PAP of land system is necessary to enhance both the vertical and horizontal equity.
#개별공시지가 #실거래가신고제 #수직적 과세형평성 #수평적 과세형평성 #Publicly Announced Individual Land Price #Real price report system in real estate transaction #Horizontal equity of property tax #Vertical equity of property tax

Contents

Abstract
Ⅰ. 서론
Ⅱ. 이론적 고찰
Ⅲ. 기초통계량 분석
Ⅳ. 개별공시지가의 형평성 분석
Ⅴ. 결론
참고문헌

References (23)

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1. [학위논문] - 강여정 / 2012 / 실거래가를 활용한 개별공시지가의 적정성에 관한 연구 : 실거래가반영률의 차이를 중심으로 / 석사 / 건국대학교 부동산대학원 google schola 2. [학술지(정기간행물)] - 고성수 / 2010 / 지니계수를 이용한 토지 과세평가 불평등도 실증분석 / 부동산학보 (41) : 278 ~ 288 dbpia 3. [기타자료] - 국토해양부 / 2011 / 2012년도 적용 개별공시지가 조사·산정 지침 google schola 4. [기타자료] - 국토해양부 / 2011 / 2012년표준지 공시지가 조사·평가 업무요령 google schola 5. [기타자료] - 국토해양부 / 2011 / 2012년 개별공시지가 검증업무요령 google schola

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