지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
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연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 발행연도
- 2012.6
- 수록면
- 239 - 257 (19page)
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The purpose of this study is the investigation of what differences between value and price definition are in U.S Property Tax System. This helps us draw implications for Korean Public disclosure systems of real estate. There are many variable definitions of the value in U.S Property Tax System, most essential value definition is market value. This study examines about market value and suggests the definition instead of proper price and normal price in Korean Public disclosure systems of real estate.
Now, there aren’t distinction of value and price in Korean Public disclosure systems of real estate. Therefore Korean government can’t setup the concept of market value in his system, so that causes many adverse effects. This study investigates relations of explicit definitions among market value and appraisal price and Assessment value in U.S property tax system.
This study tries to redifine many definitions of Korean Public disclosure systems of real estate, and to investigate the connection of these definitions. And through out this, this study tries to contribute in development of Korean tax system.
Suggestions of this study are as follows : (1) It needs to define the concept of market value for Korean government in their tax system. (2) It needs to distinguish about price and value as laws. (3)Korean government has to reform the property tax appraisal process. Therefore Korean appraisers of neutrality have to be guaranteed.
Now, there aren’t distinction of value and price in Korean Public disclosure systems of real estate. Therefore Korean government can’t setup the concept of market value in his system, so that causes many adverse effects. This study investigates relations of explicit definitions among market value and appraisal price and Assessment value in U.S property tax system.
This study tries to redifine many definitions of Korean Public disclosure systems of real estate, and to investigate the connection of these definitions. And through out this, this study tries to contribute in development of Korean tax system.
Suggestions of this study are as follows : (1) It needs to define the concept of market value for Korean government in their tax system. (2) It needs to distinguish about price and value as laws. (3)Korean government has to reform the property tax appraisal process. Therefore Korean appraisers of neutrality have to be guaranteed.
목차
Abstract
I. 서론
II. 적정가격과 정상가격에 관련된 기존연구
III. 미국과세평가제도와 시장가치
IV. 우리나라 과세평가제도상의 감정평가가격개념의 문제점
V. 개선대안
VI. 결론
참고문헌
참고문헌 (1)
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UCI(KEPA) : I410-ECN-0101-2013-595-002659502