開發利益 還收制度의 問題點과 改善方案에 관한 一硏究 = A Study on Problems and Improvements in Social Redemption System of Development-Benefits

다국어 초록 (Multilingual Abstract)

Social redemption of development-benefits becomes the most important issue in shifting our 19800's development policy to growth management.
Its reasons are as follows. In general, growth management policy has six objectives: first, it prevents extensive expansion of urban; second, it sustains equilibrium of development-benefits; third, it strengthen socio-economic poley and stabiliy of real estate market; fourth, it improves living environments and protects natural environments; fifth, it enlarges citizen's participation in urban development; sixth and finally, it systematizes and prepares of developmental laws and regulations.
Development-benefits whcih obtained by national policies, public investment or decisions, must be redeemend to society. for example, if there were a landholder who has enormous unfair profits, simply because his land located in development area by mere chance on the one hand, while on the other hand there were residents who burden more taxes without any development-benefits, especially any one whose land included in partly or entirely public undertaking land, should be moved away from beloved habitat and neiborhoods to an unfamiliar place with dissatisiactory compensation, social equilibrium should never be realized.
Simultaneously, I think our 1980's national develnpment goals-balanced local development and solution of unbalanced local development-should be accomplished, after benefits obtained by development could be redeemed to the competent community and equitable compensation were realized.
Accordingly, public concept of estate ownership must be introduced in order to change the nation's chronic thoughts about estate ownership, and balance of benefit-redistribution is required.
Present institution in order to implement development-benefits redemption will be transferred as such amended institution-that is-shifting transfer-income taxe from now national taxe to local taxe in taxable redemption method, and benefit-burden system that is untaxable redemption method will be integrated, or through integration of laws and regulations, for example, by establishing newly "development-benefit taxe" (or regional development taxe) with taxable redemption method.
And if redeemed development-benefits are used financial resources of local government, its finances that responds to satisfy to basic needs of residents will be reinforced and regional development projects will be activiated.
Ultimate goals in social redemption of development-benefits will be not only sustained balance of urban development and settled real estate market, but also constructed pleasant urban environments and improved benefits of citizen's livings.

목차 (Table of Contents)

• Ⅰ. 序言
• 1. 硏究의 目的
• 2. 硏究의 方法과 範圍
• Ⅱ. 開發利益 還收의 意義와 還收方法
• 1. 開發利益의 槪念
• 2. 開發利益의 社會的 還收의 意義와 必要性
• 3. 開發利益의 還收方法
• Ⅲ. 現行 開發利益 還收制度의 問題點과 改善方案
• 1. 讓渡所得稅制의 問題點
• 2. 讓渡所得稅制의 改善方案
• 3. 受益者負擔金制의 問題點
• 4. 受益者負擔金制의 改善方案
• Ⅳ. 結言