지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 발행연도
- 2013.9
- 수록면
- 127 - 137 (11page)
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초록· 키워드
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This study is intended to identify the fairness of taxation as to whether the commercial building standard market price announced by the director of the National Tax Service properly reflects the market value for imposing the tax corresponding to the real estate asset value.
For this purpose, it attempted to test whether the National Tax Service imposed fair taxes on taxpayers for the commercial building by adopting as the market value the appraised price of the appraiser for 256 commercial buildings within the Gyeonggi Province officially announced by the director of the National Tax Service in 2011 and as the assessed value the commercial building standard market price officially announced by the director of the National Tax Service.
This study employed testing methods such as the ratio analysis model, the IAAO model, the CHENG model, the KOCHIN & PARKS model and the BELL model widely used to test the fairness of taxation assessment.
Results of analysis showed that taxes were unfairly imposed on taxpayers as the commercial building standard market price officially announced by the director of the National Tax Service did not correspond to the asset value of the building.
Results of T-test showed that the low precision of the taxable value of the National Tax Service contained the probability of unfair taxation. The analysis of this by the ratio analysis model showed that taxes were imposed on unfairness about 21.5% of taxable objects. It was found that in the regression analysis model of measuring the presence or absence of fairness such as the IAAO model, the CHENG model, the KOCHIN & PARKS model and the BELL model, there was vertical unfairness and further there was regressive unfairness.
Accordingly, it is thought that the more precise and accurate assessment and official announcement of the commercial building standard market price officially announced by the director of the National Tax Service would improve unfair taxation among taxpayers.
For this purpose, it attempted to test whether the National Tax Service imposed fair taxes on taxpayers for the commercial building by adopting as the market value the appraised price of the appraiser for 256 commercial buildings within the Gyeonggi Province officially announced by the director of the National Tax Service in 2011 and as the assessed value the commercial building standard market price officially announced by the director of the National Tax Service.
This study employed testing methods such as the ratio analysis model, the IAAO model, the CHENG model, the KOCHIN & PARKS model and the BELL model widely used to test the fairness of taxation assessment.
Results of analysis showed that taxes were unfairly imposed on taxpayers as the commercial building standard market price officially announced by the director of the National Tax Service did not correspond to the asset value of the building.
Results of T-test showed that the low precision of the taxable value of the National Tax Service contained the probability of unfair taxation. The analysis of this by the ratio analysis model showed that taxes were imposed on unfairness about 21.5% of taxable objects. It was found that in the regression analysis model of measuring the presence or absence of fairness such as the IAAO model, the CHENG model, the KOCHIN & PARKS model and the BELL model, there was vertical unfairness and further there was regressive unfairness.
Accordingly, it is thought that the more precise and accurate assessment and official announcement of the commercial building standard market price officially announced by the director of the National Tax Service would improve unfair taxation among taxpayers.
목차
Abstract
Ⅰ. 서론
Ⅱ. 형평성 검증 이론
Ⅲ. 분석 설계
Ⅳ. 분석 결과 및 해석
Ⅴ. 결론
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UCI(KEPA) : I410-ECN-0101-2015-590-002806028