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부동산공시가격 변화에 따른 지방재정 영향 분석

Author
박준, 이상훈, 박상수
Journal Title
국토연구
Publication Year
2018
Summary

This study analyzes the impact of changes in the Publicly Noticed Values of Real Estate (PNV) on property taxes and local finance, predicting an increase in local tax revenue nationwide. The changes in PNV are expected to widen the regional financial gap, and the study suggests improving the shared-tax revenue system and the distribution criteria of the revenue of Comprehensive Real Estate Holding Tax to address this issue.

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부동산공시가격 현실화에 따른 지방재정 파급효과 분석

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