• KDI Journal of Economic Policy
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• v.11 no.2
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• pp.19-44
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• 1989

본(本) 연구(硏究)는 우리나라 상속과세(相續課稅)의 현황(現況)과 문제점(問題點)을 검토(檢討)하고 그 개선방향(改善方向)을 제시하는 것을 목적으로 하고 있다. 상속과세(相續課稅)의 기능강화(機能强化)를 위해 무엇보다도 중요한 것은 관련제도의 정비(整備)를 통해 상속(相續) 및 증여재산포착율(贈與財産捕捉率)을 제고(提高)하고 재산평가(財産平價)의 공평성(公平性)을 확보(確保)하는 것이다. 이와 아울러 상속세(相續稅) 및 증여세(贈與稅)의 과세유형(課稅類型)을 취득과세형(取得課稅型)으로 통일하고 상속(相續) 증여(贈與) 및 증여누적합산기간(贈與累積合算期間)을 상당기간 연장하며, 둘째로 주택공급(住宅供給), 농지(農地) 초지(草地) 산림지공제(山林地控除), 기업상속공제(企業相續控除) 특정형태의 재산(財産)에 대한 공제는 폐지하고 각종 인적공제(人的控除)는 배우자공제(配偶者控除), 미성년자공제(未成年者控除), 장애자공제(障碍者控除)의 세가지로 가지수를 줄이며, 그 수준을 현실화하되 특히 배우자공제(配偶者控除)의 수준(水準)을 대폭(大幅) 확대(擴大)하며, 셋째로 전술한 부동산평가(不動産評價) 현실화(現實化), 합산기간(合算期間)의 장기화(長期化), 각종 공제(控除)의 발상(發上) 등으로 상속세(相續稅) 및 증여세(贈與稅) 과세재산(課稅財産)의 과표(課標)가 크게 확대됨에 따라 세율(稅率)의 과표별(課標別) 수준(水準) 및 누진정도(累進程度)를 하향조정(下向調整)하는 것이다.

• Journal of the Korean Geographical Society
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• v.41 no.3 s.114
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• pp.267-282
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• 2006

Korea officially appraises and publicizes three different values of the land and buildings for the same lot. The values are assessed by the Ministry of Construction and Transportation, the Ministry of Government Administration and Home Affairs, and National Tax Service. A fundamental problem of this appraisal system is that the values of land and buildings are separately assessed, even though they are bought and sold as a single entity in the real estate market. In order to solve this problem, an alternative real estate assessment system should be developed by the central government.

• The Journal of Information Technology
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• v.4 no.3
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• pp.19-34
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• 2001

The purpose of this study is to examine the differential influences of cash dividends and stock dividends on the firm valuation. Cash dividends are firm's cash outflows but stock dividends are not. If individual investors recognize that dividend revenues are taxed. they will value paid-in capital and retained earnings differently. The results from testing the hypotheses indicate that individual investors value cash dividends after dividend taxes but do not value stock dividends after dividend taxes. This suggests that non-taxing of capital gains provides tax shelters to individual investors and investors prefer retained earnings to be converted as paid-in capital rather than 0 be paid as cash dividends.

• Korean Business Review
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• v.17
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• pp.111-136
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• 2004

The aim of this study is to review the improvement method of Korea capital gains tax according to the alienation of the real estate, and to suggest an improvement plan. The study has been carried out by reviewing the related literatures. Capital gains tax could be calculated either using the actual price of sale or the standard prices. Korea capital gains tax has been revised many times since 1975 when it was first enacted. Initially the actual price of sale was the default rule and the standard prices was allowed only exceptionally if the actual price of sale could not be detected. The actual price of sale rather than the standard prices should be used for determining the capital gains tax on the transfer. By doing so, the desired principles of taxation such as "principle of taxation on tax paying ability". In conclusion, the present capital gains tax of Korea should be improved in many aspects in order to promote income redistribution function and efficient allocation of resources.

• Korean Journal of Legislative Studies
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• v.27 no.1
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• pp.157-185
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• 2021

The place of local tax payment has a realistic meaning in determining the jurisdiction of local taxation. In deciding where to pay tax, the benefit principle, beyond the convenience of tax payment and the efficiency of tax collection, should be considered as the core criteria. The benefit principle seems to be well reflected in the payment place of most local taxes. However, in the case of the Local Income Tax that shares the tax base with the Income Tax, the payment places for business income and capital gains of real estate need to be changed from the place of residence to of business and real estate. Since the benefits of local governments' public services contribute to generating income through various activities such as working or conducting business, it is necessary to ensure that taxation is carried out in the benefit areas where such income activities are conducted. This reform seems to alleviate the tax imbalance among local governments to some extent, and certain positive effects are expected in the areas of tax payment and collection.

• Korea Real Estate Review
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• v.27 no.3
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• pp.87-102
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• 2017

The purpose of this study was to compare the taxation equity of non-residential collective real estate based on its standard market prices set by National Tax Service and those for taxation set by the Ministry of Government Administration and Home Affairs with that of the apartment houses in Seoul, South Korea. The study findings were as follows. First, the analysis results of the standard market price rates of non-residential collective real estate pointed to a huge gap in the assessment rate (AR) of the taxation standards among the Gu offices. Second, there was a big coefficient of dispersion (COD) in the standard market prices of non-residential collective real estate, which confirmed the presence of horizontal inequity. Finally, there was regressive vertical inequity, which leads to the undervaluation of high-value assets, in the standard market prices of non-residential collective real estate. The evaluation of the standard market prices of non-residential collective real state should thus reflect the market prices and the addition and assessment of the land and buildings to achieve taxation equity. Based on these findings, it is hoped that this study will make a significant contribution to the improvement of the official announcement system for non-residential real estate based on real transactions during the shift to such system.

• Journal of Legislation Research
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• no.55
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• pp.95-136
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• 2018

Marriage forms a minimal social unit. Marriage can affect not only relative relationship but also possession of property. Regarding legal issues related to marriage, mainly the civil law, especially the family law section, regulates. However, marriage has also a significant legal effect in terms of taxation. This article deals with the taxation of gift tax among them. In Korea, if you give more than 600 million won in assets to your husband and wife, the donee must pay the gift tax. However, there has been little research into the influence of the marital property system on the taxation of gift tax on the donation between married couples. There are two legislative approaches to the attribution of property held by married couples. The one is separate property system, the other is community property system. Under separate property system, husband and wife own property separately. The community property system recognizes marital property of married couple as a common property of married couple. The legal property system in Korea is separate property system. However, married couples can adopt the community property system as a marital property system by their agreement. Currently, most Korean couples are subject to separate property system as a marital property system. There is no legal problem to levy the gift tax on the donation between couples who are subject to separate property system. The problem is the donation of asset between couples who are subject to the community property system. In community property system, most property acquired during marriage (except for gifts or inheritances) is considered community property. community property means property owned jointly by both partners. Some argue that the gift tax can not be taxed between married couples who are subject to the community property system. In this paper, we examine whether these arguments are valid.

• KDI Journal of Economic Policy
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• v.9 no.4
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• pp.119-136
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• 1987

재산세(財産稅)의 소득분배효과(所得分配效果)는 무엇보다도 재산세(財産稅)의 부담이 최종적으로 누구에게 귀착(歸着)되는가에 좌우된다고 할 수 있다. 본(本) 논문(論文)에서는 재산세귀착(財産稅歸着)에 관한 전통적(傳統的) 견해(見解)와 새로운 견해(見解)를 검토하고 각 견해에 입각하여 소득10분위별(所得10分位別) 재산세실효세율(財産稅實效稅率)을 산출하였다. 그 결과 우리나라 재산세(財産稅)는 전통적(傳統的) 견해(見解)의 경우 대체로 역진성(逆進性)을, 새로운 견해(見解)의 경우 일부 저소득계층(低所得階層)을 제외하고는 누진성(累進性)을 갖는 것으로 나타났다. 또한 재산세(財産稅)의 소득분배효과(所得分配效果)는 그 전가방향 및 크기뿐 아니라 재산(財産) 종류별(種類別) 규모별세율(規模別稅率)의 차이, 재산세비과세(財産稅非課稅) 및 감면규정(減免規程), 재산평가방법(財産評價方法) 등 재산세제도(財産稅制度) 및 그 운영방법(運營方法)에도 직접적으로 의존한다. 본고(本稿)에서의 검토결과(檢討結果)에 따르면 우리나라의 재산세(財産稅)는 명목세율(名目稅率)과 비과세(非課稅) 및 감면규정면(減免規程面)에서는 대체로 누진성(累進性)을, 재산평가방법면(財産評價方法面)에서는 다소 역진성(逆進性)을 갖는다는 잠정적(暫定的)인 결론(結論)을 내릴 수 있다.

• Journal of Teachers' Pension
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• v.3
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• pp.109-160
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• 2018

본 연구는 퇴직소득심사제가 근로의욕 등 노동시장에 미치는 영향과 제도적 형평성 측면에서 국민연금과의 비교를 통해 검토한 후 개선방안을 제시하였다. 동 연구의 주요결과를 요약하면 다음과 같다. 첫째, 퇴직소득심사제는 퇴직 후 연금소득을 감소시킬 우려가 있는 것으로 분석되었다. 그러나 연금소득이 감소된다는 것은 추가적인 소득으로 인해 예상된 연금소득이 감소한다는 의미이나 전체 노후소득은 줄어드는 것이 아니라는 점에서 심각한 문제가 아니고, 또한 그 대상자 규모가 적다는 점에서 현 단계에서 제도의 존폐를 논하기에는 다소 이르다고 판단되었다. 다만, 제도가 저소득층에 대해서도 일괄적으로 적용되므로 취약계층에 대해서는 별도의 개선논의가 필요한 것으로 보았다. 둘째, 퇴직소득심사제는 지급정지 연수 적용과 연기연금 존재 여부 등 특수직역연금과 국민연금에 있어서 차이가 있다. 제도의 특수성도 간과되어서는 안되지만 일반적인 사항에 대해서는 두 제도의 동질화가 필요한 것으로 판단된다. 셋째, 연금소득에 대한 과세와 심사대상소득 확대 등의 문제와 관련하여서도 개선의 여지가 있는 것으로 파악되었다. 즉, 퇴직소득심사제는 적용과정에서 추가적인 세부담을 유발할 가능성이 커서 이중과세의 논란에 직면할 우려가 있다. 또한 경제적 능력에 대한 정확한 평가를 위해 소득유형을 근로, 사업소득에 국한하지 않고 금융소득까지 포괄하여 종합적으로 평가할 수 있도록 제도개선이 요구된다고 하겠다.

• Journal of Environmental Policy
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• v.11 no.4
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• pp.131-154
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• 2012

Existing researches on tax efficiency of environmental taxes mostly focuses on taxes imposed on the consumption process of the final output, or goods that create pollution during the input process of intermediate goods. The assumption here is that there is a significant relation between the consumption of polluting goods and the pollution itself. However, in reality they are not identical. This signifies that the above assumption may distort the actual results. This study classifies environmental tax into two different forms, output tax and emission tax. Theformer is the tax that is imposed on the consumption of polluting goods, while the latter is directly levied onto the emission of pollution. It then compares the efficiency of these taxes through the computational general equilibrium simulations. After analyzing the simulation, it was proven that the direct imposition on pollution, or environmental tax as emission tax, was more effective in terms of tax efficiency. Furthermore, these results were revealed as irrelevant to the assumption of homotheticity in utility function. Thus, if market-distortionary tax already exist, then the effectiveness of revenue neutral environmental tax reform will be sensitive to the assumption of homotheticity for utility function. However, environmental taxes as emission taxes have been shown to be more effective in tax efficiency than output taxes.