부동산조세의 기본원칙과 변천과정에 관한 소고

• 영문명: An Examination on Basic Principle of Real Estate Tax and Its Transition
• 발행기관: 한국부동산학회
• 저자명: 정 윤(Jung, Yoon)
• 간행물 정보: 『부동산학보』不動産學報 第39輯, 161~175쪽, 전체 15쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2009.12.30

영문 초록

1. CONTENTS (1) RESEARCH OBJECTIVES This study purposes to present that it is necessary for our country to put into a triangular position the real estate taxation system, according to the basic principle of taxation (2) RESEARCH METHOD This study applied to the theoretic study through various literatures and study methods through precedent analyses. (3) RESEARCH FINDINGS This study grasped the concept of real estate taxation through theoretic consideration on real estate taxation, groped for the basic rules and basic principles of real estate taxation, and examined the change processes of yearly real estate taxation, and presented the direction of real estate taxation. 2. RESULTS It is necessary to examinate and consider the relationship between real estate tax and real estate policy minutely and to put into triangular taxation system fit to the basic principle of real estate tax that can be operated for a long time.

목차

Ⅰ. 서론

Ⅱ. 부동산조세의 이론적 고찰

Ⅲ. 부동산조세의 기본원칙과 기본원리

Ⅳ. 부동산조세의 변천과정

Ⅴ. 결론

<참고문헌>

키워드

basic principle of real estate tax basic reason of real estate tax