실거래가격을 이용한 일반상가의 과세현실화율 결정요인에 관한 분석

• 영문명: A Study on the Analysis of Taxation Realization Rate Determinants in Commercial Building Based on Sales Price
• 발행기관: 한국도시부동산학회(구.도시정책학회)
• 저자명: 연제규(Yeon, Je-Kyu) 이재우(Lee, Jae-Woo)
• 간행물 정보: 『도시부동산연구』10권 2호, 41~57쪽, 전체 17쪽
• 주제분류: 사회과학 > 행정학
• 파일형태: PDF
• 발행일자: 2019.09.30

영문 초록

This study researched the Analysis of taxation realization rate determinants in non-residential real estate. In the analysis of determinants of taxation realization rate using decision tree, the difference in classification criteria for each analysis region was analyzed. Location index and the sales price were analyzed as important factors of taxation realization rate. As a result of the analysis, the taxation realization rate differs according to the evaluation price of buildings and land. Land valuation price is more important than building valuation price in the area where land price is high. Overall, the above findings carry then following main implications. The main determinants of the taxation realization rate are the land valuation price and the building valuation price as important factors depending on the area. There is a need for a way to calculate the standard market price according to the local situation and increase the number of standard land or calculate the individual official land prices using the multiple standard land. Despite the above research, the limitation of this study is that it is limited to the commercial buildings, even though there is a lack of samples and various uses of non-residential real estate.

목차

Ⅰ. 서론

Ⅱ. 이론적 고찰

Ⅲ. 분석의 틀

Ⅳ. 과세현실화율의 결정요인 분석

Ⅴ. 결론

키워드

비주거용 부동산 과세현실화율 의사결정나무 평가가격 시장가치 Non-residential Properties Taxation Realization Rate Decision tree Valuation Price Market Value