본 논문은 재산의 개념을 명확하게 구분한 후, 재산의 성격을 지니고 있으면서도 아직까지 재산과세대상에 포함되지 않고 있는 세원을 포착하여 지방세원화하고자 하는 연구목적을 가지고 수행하였다. 본 논문의 기대효과는 납세자간의 형평성제고와 지방세수 증대의 기여에 있다. 특히 재산세 과세대상의 범위 확대는 지방세의 신세원발굴이 거의 불가능한 현 시점에서 지방재정의 확충에 기여할 수 있다는 점에서 의미를 가질 수 있을 것이며, 또한 재산세를 부동산위주로 과세하고 있는 현 시점에서 과세대상을 부동산이외의 유형고정자산까지로 확대함으로써 납세자간·과세대상간에 발생하고 있는 불공평 문제가 해소될 수 있을 것으로 보여진다.

The purpose of this study is conceptualizing the value of property and investgating whether the current property tax base needs to broaden in order to equalize tax burden among the tax bases. Not like Japan and the United States, the property tax base in Korea excludes most of machines and equippments in spite of their property value. It leads unfair tax burden among tax payers. Everything that has the property value should be taxed, but we propose income product machines and equippments as new property tax bases at the initial stage. Because machines and equippments are the second largest(18.0%) entity among the wealth of nation followed by the buildings(33.2%). In addition, those income product machines and equippments are the main tax bases of personal property in Japan and the United States. In order to include machines and equippments as tax bases, we propose the contigency plan for filing them. Broadening the tax base not only generates the tax revenues but also increases the compliance costs. Thus, locating the tax base prior to levy the property tax is the most important tax administration. Finding out the tax base of cooperations may not be difficult since they have to submit their annual financial report to the IRA, however, those of individuals and partners do not so it may be difficult. Also, taxing the income product machine and equippments may discourage the machine intensive industry. It should count on these types of problems in advance.