| 논문명 |
실거래가격을 이용한 구도심과 신도심의 비주거용 집합상가 과세형평성 비교분석 / A Comparative Analysis of Non-residential Collective Commercial Properties Taxation Equity using the Sales Price between the Old and New Central Districts |
| 저자명 |
연제규(Yeon, Je-Kyu) ; 이재우(Lee, Jae-Woo) |
| 수록사항 |
도시재생, Vol.4 No.1 (2018-06) |
| 주제어 |
비주거용 부동산; 과세형평성; 구도심 ; Non-residential Properties; Taxation Equity; Old Central Districts |
| 요약2 |
The purpose of this study is to compare the taxation equity of non-residential collective commercial properties between the old and new central districts. Existing studies were limited to classic assessment of taxation equity or to regional differences. The taxation inequality between the old and new central districts in the region is a must be solved for the successful promotion of urban regeneration projects. Horizontal inequality was verified using the coefficient of dispersion (COD), and vertical equitability was verified with the use of the price-related-difference (PRD) and Cheng model. A regression analysis was performed to compare taxation equity between the old and new central districts. As a result, the taxation equity produced vertical inequality in all cities, as well as differences in both old and new central districts. We can see that the assessment value of the old central districts is higher than that of the new central districts. This implies that there is an error in the calculation method for assessment of taxation, and that there is a flaw in the location index based on public land prices. As a result, it means that tax benefits are needed to promote urban regeneration under the configuration of the structure, and an imbalance within the region should be considered in improving the assessment method of taxation. |
