부동산 공시가격의 수평ㆍ수직적 형평성 변화 연구

Abstract

In this study, it was checked whether the government's public real estate price realization policy was implemented as announced. In addition, we analyzed how much the tax equity (horizontal and vertical) of the announced real estate price has improved due to the realization. And it was carried out to suggest a direction for desirable policy implementation. For this purpose, data on publicly announced prices and actual transaction prices of apartment houses, detached houses, and land across the country for the past five years were collected. Then, by examining previous studies, the optimal methodology for tax equity analysis was selected and three hypotheses were established. In order to prove the hypothesis, the actual transaction price reflection ratio of the official real estate prices collected was calculated. And outliers were removed according to the modified interquartile range method. And horizontal equity was analyzed through the coefficient of quantile (COD). And vertical equity was analyzed by applying the Clapp model. In the process of vertical equity analysis, quantile regression analysis was performed. Test the hypothesis according to the analysis result. In addition, in consideration of the results analyzed during the verification process, a plan for improving the realization of the announced real estate price policy was suggested. The verification result is as follows. Hypothesis 1 (the rate of reflection of real transaction prices in real estate prices for the past 3 years has risen every year) was partially adopted. Hypothesis 2 (horizontal equity of public real estate prices improved every year due to an increase in the reflection rate of actual transaction prices) was also partially adopted. In addition, the third hypothesis (the vertical equity of the announced real estate price would have improved every year due to the increase in the reflection rate of the actual transaction price) was also partially adopted. Using the results of other studies, various measures to improve the realization of published real estate prices are suggested as follows. The first is that it is desirable to calculate the realization rate for detached houses based on the individual house price and the realization rate for land based on the official individual land price. Second, since the difference between the announced balance index (COD) and the calculated COD is large, the calculation criteria should be reexamined. Third, a re-examination is necessary because the realization rate of the townhouse villa and the official land price is decreasing. Fourth, since there is a problem in the realization rate or horizontal equity of detached houses and land, the government should intervene more actively in the calculation of the published price of Si/Gun/Gu. In addition, it is necessary to disclose the actual transaction price data including the published price.