A comparative study of the real estate tax of Korea and Vietnam
Kwon, Changahn (2019)
2019
Master's Degree Programme in Public Administration
Johtamisen ja talouden tiedekunta - Faculty of Management and Business
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Hyväksymispäivämäärä
2019-10-03
Julkaisun pysyvä osoite on
http://urn.fi/URN:NBN:fi:tuni-201909033101
http://urn.fi/URN:NBN:fi:tuni-201909033101
Tiivistelmä
In Korea and Vietnam, real estate is considered as a means of proliferating wealth beyond the meaning of human basic living space, and real estate speculation has been widespread. As a result, real estate prices have skyrocketed and it has become very difficult for low-income people who need a home to buy a real estate. The government's role in this situation is very important, and one of the means to control the real estate market is the real estate tax. However, there have been questions about whether the real estate tax has properly performed the function of curbing real estate speculation, as well as the role of financing, a basic function of taxation. Therefore, this study suggested institutional and operational problems of real estate tax and improvement measures for continuous stable real estate tax operation in Korea and Vietnam.
Through this, it is hoped that the real estate tax will strengthen the nation's finances by securing state funds, which are the basic functions of taxation, and that the real estate market control function will restore the original function of real estate and make it a world where everyone can live happily.
Through this, it is hoped that the real estate tax will strengthen the nation's finances by securing state funds, which are the basic functions of taxation, and that the real estate market control function will restore the original function of real estate and make it a world where everyone can live happily.