보유세 부담과 세부담 제한제도에 대한 고찰

Abstract

Korea's wealth tax was divided into property tax and comprehensive real estate tax when the comprehensive real estate tax was introduced in 2005, and since then, it has developed into a complex system with various burden enhancement and relief systems for each tax category. This study examines the dual burden and restriction structure of Korea's wealth tax system and examines how to rationalize the wealth tax burden according to the taxpayer's ability to pay through the example of the United States.
 The holding tax system tries to moderate the tax burden by operating the tax burden ceiling, fair market value ratio, tax credit, and overstatement limit for property tax and comprehensive real estate tax, respectively. However, these complex burden mitigation measures do not adequately assess the taxpayer's burden. Property taxes are supposed to optimize the level of tax burden based on physical taxation, but property taxes determine the level of taxation based on human taxation, which is a major departure from the essence of property taxes.
 Looking at the case of California in the United States, property taxes are assessed according to the principle of ad valorem taxation, and the burden is determined accordingly, and resident-oriented deductions and property tax payment credits are operated to appropriate the burden on taxpayers.
 In order to solve the structural problems of the estate tax, it is necessary to discuss the reorganization of the estate tax system. In order to reduce the tax burden on taxpayers, it is possible to consider introducing a plan to deduct the holding tax burden from income taxation, and it is necessary to discuss in-depth improvements to the taxation system by property tax period. It is also necessary to consider introducing a monthly payment system for property taxes for taxpayers' convenience.
 In the future, considering the globalization and aging of our society, it is necessary to discuss how to improve the integrated wealth tax system in order to appropriate the burden level of property taxes and prepare an integrated taxation system that suits the power.