최근 표준지공시지가의 적정성 및 신뢰성을 제고하기 위해 정부는 매년 공시가격의 현실화를 추진한바 있다. 정책목표를 설정하고 공시가격을 실거래가격 수준으로 정상화시키는 과정에서 토지공시가격의 양적 정상화를 이룬 점을 부정할 수는 없다. 그러나 토지공시가격의 현실화 과정에서 간과 될 수 있는 과세형평성 문제는 토지가격 공시제도의 질적 성장을 위한 중요한 화두가 되고 있다. 이에 본 연구는 부산광역시라는 광역 지자체의 구·군에 소재하고 있는 2016년도 표준지공시지가를 과세가치 대용치로 하고 2014년 1월 1일부터 2015년 12월 31일 사이에 거래된 실거래가격 자료를 수집하여, 실제 과세평가율(AR : assessment rate)에 근접한 데이터를 통해 공정한 토지 과세평가가 이루어지고 있는지를 검증해 보는 것을 목적으로 한다.In a recent year, The Korean Government has steadily carried out a scheme for realizing the officially assessed land price of standard land for taxation to the market price so as to enhance adequacy and credibility.
As a result of the scheme, there is no doubt for remarkable achievement for the Government Will in view of quantitative aspect as the officially assessed land price has gradually been increased approaching to the market price since then.
During this progress, however, the achievement in view of qualitative aspect has been figured out to be insignificant, and still need to be enhanced as it is on going hot issue against the principle of equity for taxation.
In this regard, this study is to demonstrate fairness and equity to see whether or not the officially assessed land price has impartially been carried out by scrutinizing the data obtained through the carefully screened volume of market transaction records from January 01, 2014 to December 31, 2015 and thereby comparing the data with actual assessment rate in the year of 2016 within the jurisdictional boundary of the Busan Metropolitan City Government.
In addition, as a result of analyses for demonstration, in cases where inequity and or unfairness are found to have been existent, an effort has exerted to identify the cause of the problem in either local-oriented aspect point of view or political point of view, and suggested political alternatives to overcome it.