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학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
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연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 발행연도
- 2014.6
- 수록면
- 175 - 195 (21page)
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This study focuses on confirming the validity of the introduction of TIF system as fund financing method, with which the public sectors are able to have an active role for housing redevelopment. First of all, the scale of project was planed by the general planning of refurbishing.
And it was necessary to examine the acquisition processes of TIF Funds: Assets-backed Securities(ABS), Local Government Bond(LGB) and Covered Bond(CB). Concretely their issuers, underlying(pledged) asset, issue interest rate, repayment finances etc. are comparatively examined. Finally the Local Government Bond is selected as the most proper funding method. The source of TIF is confined to property tax, local educational taxation, special provisions on property taxation, and city planning tax. As the result, the amount of TIF after calculating the tax increase between undeveloped and developed status of survey areas could sufficiently cover the whole cost of infrastructure implementation of the ones. Namely after designation of the TID, the local government could collect the total cost of infrastructure implementation within 6∼7 years. Lastly the proportional rate of TIF business was improved 3%P∼8%P higher than the one of ordinary business. In conclusion, the public sectors introducing the TIF system are able to financially support quite high a portion of the implementation cost of infrastructure, with which the private sectors have still coped. As the result their feasibility of business can be improved and the housing redevelopment will be reactivated.
And it was necessary to examine the acquisition processes of TIF Funds: Assets-backed Securities(ABS), Local Government Bond(LGB) and Covered Bond(CB). Concretely their issuers, underlying(pledged) asset, issue interest rate, repayment finances etc. are comparatively examined. Finally the Local Government Bond is selected as the most proper funding method. The source of TIF is confined to property tax, local educational taxation, special provisions on property taxation, and city planning tax. As the result, the amount of TIF after calculating the tax increase between undeveloped and developed status of survey areas could sufficiently cover the whole cost of infrastructure implementation of the ones. Namely after designation of the TID, the local government could collect the total cost of infrastructure implementation within 6∼7 years. Lastly the proportional rate of TIF business was improved 3%P∼8%P higher than the one of ordinary business. In conclusion, the public sectors introducing the TIF system are able to financially support quite high a portion of the implementation cost of infrastructure, with which the private sectors have still coped. As the result their feasibility of business can be improved and the housing redevelopment will be reactivated.
목차
Abstract
1. 서론
2. TIF의 개념과 운용절차
3. TIF사례지역의 현황
4. TIF규모 추정
5. TIF의 도입타당성 검토
6. 결론
참고문헌
참고문헌 (24)
참고문헌 신청
1. [학술지(정기간행물)] - 고제리 / 2012 / 글로벌 커버드 본드 시장의 추세 및 국내시장의 영향 / 한국산업은행 산은조사월보 (681) : 81 ~ 97
2. [단행본] - 국세청 세청홍보과 / 2012 / 2012 부동산과 세금 / 국세청
3. [기타자료] - 국세청 재산세국 재산세과 / 2013 / 건물 기준시가 산정방법 해설서 / 국세청
4. [기타자료] - 국토해양부 / 2008 / 2008년 분양가 상한제 적용주택의 기본형건축비 및 가산비용 / 국토해양부고시 제2008-312호
5. [기타자료] - 국토해양부 / 2009 / 표준지 조사․평가 기준 / 국토해양부령 제338호
2. [단행본] - 국세청 세청홍보과 / 2012 / 2012 부동산과 세금 / 국세청
3. [기타자료] - 국세청 재산세국 재산세과 / 2013 / 건물 기준시가 산정방법 해설서 / 국세청
4. [기타자료] - 국토해양부 / 2008 / 2008년 분양가 상한제 적용주택의 기본형건축비 및 가산비용 / 국토해양부고시 제2008-312호
5. [기타자료] - 국토해양부 / 2009 / 표준지 조사․평가 기준 / 국토해양부령 제338호
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