지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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1. CONTENTS (1) RESEARCH OBJECTIVES The purpose of this study is to verify inequality of tax assessment in land taxation.
(2) RESEARCH METHOD This study is focused on empirical analysis of inequality of tax assessment. The data for this analysis are collected from the public land registeration. We know sales price and public price from the public land registeration etc. This study uses the inequality measurement, especially Tax Assessment Gini Coefficient.
(3) RESEARCH FINDINGS According to the empirical analysis of Tax Assessment Gini Coefficient using the Seoul Songpa district's & Kangbuk district's officially delt land sales price data, we could find out to deepen inequality of tax assessment in '2008 year than '2006 year and relatively inequality of tax assessment in Kangbuk district than Songpa district.
2. RESULTS This study offers that we calculate Tax Assessment Gini Coefficient using the SAR(Sales price/Assessment Value) and find out to weaken or deepen the inequality of tax assessment. In addition, Tax Assessment Gini Coefficient using the officially delt land sales price data supplies the various interpretation with mean etc.
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