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토지조세의 개편방향에 관한 연구 (II)(Study on reorganization of land taxation (ii)) : 현행토지과표의 수준과 형평성 분석(Analysis on level and fairness of existing land assessment basis)

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Title 토지조세의 개편방향에 관한 연구 (II)(Study on reorganization of land taxation (ii))
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Sub Title

현행토지과표의 수준과 형평성 분석(Analysis on level and fairness of existing land assessment basis)

Material Type Reports
Author(Korean)

손재영

Publisher

서울:한국개발연구원

Date 1993
Series Title; No 정책연구시리즈 / 93-01
Pages 73
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Documents
Original Format pdf
Subject Territorial Development < National Land Development
Holding KDI; KDI School
License

Abstract

This study calculates the realization rate of the existing assessment basis and fairness index using reference materials on the standard land samples of officially assessed land prices. Furthermore, it analyzes what the properties of these indices by cities and provinces or cities, counties and boroughs. These data can help determine specific problem areas for administrative focus, as well as establish the practice index for assessment basis realization plans.
Assessment adjustment is held as more progressive than temporary adjustment. The direction of short term assessment basis adjustments should be made on the recognition of these transitional characteristics: First, the assessment basis goal should be less than double the existing level from the average of cities and provinces at the current assessment basis. Second, the increase in assessment basis of an individual lot should be less than 50 percent per annum, so as to prevent a dramatic increase of tax burden. Third, it is not necessary to make assessment basis adjustment if the existing assessment basis is greater than the objective, in order maintain the assessment basis. Fourth, as soon as the aggregate land tax rate and final assessment basis rate are set, the assessment basis should be adjusted so that the assessment basis rate for all land is equal.
As a result, the establishment of an assessment basis level and fairness measurement through objective indices will help to evaluate related administration and policy making. To implement this system, it is necessary to calculate assessment basis level and fairness index by standardized methods. Efforts should be made to develop indices that are easy to calculate and calculation methods should be standardized. It should be noted that assessment basis level and fairness was measured using objective indices for existing problems and analyses.