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주택분 재산세 및 종합부동산세 과세의 문제점 및 개선방안 연구

Author

전병욱

Journal Title

부동산분석

Publication Year

2019

Topics

#Business and Management

Summary

This study critically analyzes problems of the current real estate holding taxes in terms of tax burden calculation and suggests remedies. It identifies inconsistencies in the treatment of household members' shares in shared housing, incomplete adjustments for double taxation, and inconsistencies in the tax burden ceiling, advocating for rational amendments to relevant laws and regulations.

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