인구감소에 따른 유휴부동산세 도입방향

초록

This study aims to examine the feasibility of introducing an idle property tax as a new source of local tax revenue to secure the sustainability of local public finance in the context of deepening low fertility, population aging, and concentration in the Seoul metropolitan area, all of which have intensified the risks of population decline and regional extinction. The current local tax system is primarily structured around the ownership and transfer of real property and therefore does not adequately reflect the negative externalities caused by idle properties—such as long-term vacant houses, empty commercial buildings, and underutilized land—or the resulting weakening of local tax bases. In particular, in areas experiencing population decline, the increase in idle properties disrupts the circulation of the local economy, undermines residential conditions, and increases the administrative and fiscal burdens of local governments. Against this backdrop, this study reviews the structural relationship between population decline and the concentration of local tax revenues in Korea, analyzes the limitations of the current taxation framework for vacant houses under the Local Tax Act, and compares institutional models in Japan and the United States. Japan presents a gradual model that combines deterrence against neglect with incentives for utilization by excluding small residential land from fixed asset tax preferences while also granting special capital gains tax deductions. In contrast, the United States presents a more proactive model that imposes direct economic burdens on long-term vacancies through vacancy taxes or higher property tax rates. Based on this comparative analysis, the study argues that Korea should adopt a dual-track approach to the introduction of an idle property tax: in metropolitan areas, a vacancy-suppression model designed to curb speculative vacancies; and in depopulated regions, a utilization-promotion model that combines adjustments to existing property tax reduction schemes with incentive measures. In addition, the introduction of such a system should take into account constitutional protection of property rights, the principle of no taxation without law, clear standards for taxable objects and exemptions, the earmarking of revenues for public purposes, and coordination with urban, housing, and welfare policies. Ultimately, the idle property tax should not be understood as a mere revenue-raising instrument, but rather as a policy-oriented tax designed to promote the social reintegration of neglected assets while simultaneously contributing to the revitalization of local communities and the reinforcement of local fiscal foundations.

키워드