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수록사항 2019년 08월. 10권 2호. (통권 23호)
자료명 실거래가격을 이용한 일반상가의 과세현실화율 결정요인에 관한 분석
원문보기 03_실거래가격을 이용한 일반상가의 과세현실화율 결정요인에 관한 연구.pdf (700.5K), Down : 20
저자명 연제슈, 이재우
발행사 도시정책학회
페이지 시작페이지 41p. 총 18p.
ISSN 2093-4750
주제어 비주거용 부동산, 과세현실화율, 의사결정나무, 평가가격, 시장가치
Non-residential Properties, Taxation Realization Rate, Decision tree, Valuation Price, Market Value
요약 (국) 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.
요약 (영) 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.