주택분 보유세 개선방안에 관한 연구

초록

This study aims to analyze the structural limitations of the housing holding tax system in Korea and to propose improvement measures to enhance the stability, equity, and efficiency of taxation. The current housing holding tax system has a dual structure consisting of property tax and comprehensive real estate holding tax, with the tax base calculated based on officially assessed property values and the fair market value ratio. While this structure appears to be rational in form, it poses a significant limitation in that tax burdens fluctuate considerably with changes in market prices, thereby undermining the predictability for taxpayers. In addition, since property tax is imposed solely on property owners, actual beneficiaries of public services—namely residents—are excluded from taxation, resulting in insufficient reflection of the benefit principle. Through institutional analysis and comparative examination of major countries, this study identifies key issues in the current system, including volatility in the tax base, imbalance between the benefit principle and the ability－to－pay principle, and functional overlap between property tax and comprehensive real estate holding tax. To address these issues, this study proposes the following policy alternatives. First, it is necessary to shift from a publicly assessed value－based taxation system to an acquisition cost－based system, adjusting the tax base by reflecting inflation, thereby reducing volatility in tax burdens and improving predictability. Second, taxation should be partially imposed on residents, who are the actual beneficiaries of public services, to strengthen the benefit principle. Third, property tax should be redefined as a charge for public services, and the tax system should be designed to reflect the level and cost of such services. Fourth, property tax and comprehensive real estate holding tax should be integrated into a unified holding tax system centered on local taxation, accompanied by a transition to a residence－based relief system. Finally, it is necessary to introduce a tax burden cap that reflects changes in income and assets, housing price fluctuations, and inflation, in order to simultaneously ensure tax stability and equity. This study provides policy implications that can contribute to enhancing the sustainability of local public finance and improving tax equity by presenting a comprehensive redesign direction for the housing holding tax system.

키워드