• Journal of Convergence for Information Technology
• /
• v.7 no.2
• /
• pp.137-142
• /
• 2017

The purpose of this study tried theoretical review on the current Transfer Income Tax system, and review on current Korean Transfer Income Tax system, to derive the inherent problems in Korean Transfer Income Tax system. This study presents the improving measures thereto.The transfer income earned by any individual person is taxed as the Transfer Income Tax pursuant to the Income Tax Act, and the transfer income earned by any legal person is taxed as the transfer income on transfer gain on land etc, pursuant to the Corporate Tax Act. In case of the Transfer Income Taxes earned by individual persons, land and buildings comprise most of the taxable items of the Transfer Income Tax. This study limits the scope of study to the Transfer Income Tax on land and building as the major taxable item, rather than all the Transfer Income Tax taxed to individual taxpayers. The outcomes of this are expected to rationly improvement the real estate taxation in accordance with the principle of tax law.

• Land and Housing Review
• /
• v.2 no.4
• /
• pp.529-538
• /
• 2011

Recently, one of the critical issues in Korea is the huge debt and future role of Korea Land and Housing Corporation. In this regards, the purpose of this study is to get implications from other public housing agencies in Asian countries such as UR of Japan, HDB of Singapore and HA of Hongkong. The changes of housing policy since 1960s, business and financial structure of housing agencies in each nation are investigated and compared. As a result, some policy directions can be proposed as follows : review of current mass housing program, relaxing qualifications for public rental housing, promotion of urban renewal projects, reinforcing cooperation with private sector and local governments, more government's support to LH's financing and loss from businesses for public interests and re-evaluation of LH's debt. The contribution of this study is that suggestions to improve housing policy and to alleviate financial problem of LH are based on the actual conditions of public housing agencies in Asian countries where the housing policy implementation system is similar to Korea, not on the theoretical basis.

• Journal of the Korea Academia-Industrial cooperation Society
• /
• v.18 no.10
• /
• pp.806-816
• /
• 2017

This study aims to offer effective policies for managing local temperatures and reducing the heat island effect by identifying elements that affect local temperatures. The three elements of natural environment, land use, and land coverage were first selected, and then control factors were applied, including season, weather, and measurement units for wind speed. In order to analyze these factors' relations to summer temperatures, an integrated model was developed, and an analysis was conducted of the urban heat island reduction effect of elements impacting local temperatures. The analysis used nationwide weather system (AWS) data from July and August 2007 and 2011-2016, land coverage data provided by the Ministry of Environment, and land use area data from local governments after rearranging them based upon their falling within a 500-meter radius ($0.79km^2$) of AWS measuring points. The study results show that the natural environment, land use, and land coverage all have a relation to changes in local temperatures. Natural elements have the greatest impact, and land use has the lowest. The results could provide basic data for establishing more effective policies to mitigate the heat island effect and strategies for enhancing the sustainability of cities.

• The Journal of the Korea Contents Association
• /
• v.19 no.6
• /
• pp.236-248
• /
• 2019

Green belts can help to set boundary for city growth, provide ecological protection system and enhance the resilience of Beijing. During the implementation period of the current overall city planning of Beijing, the proportion of green space varies much among the sub-districts, villages and towns involved in the two green belts in the research. With this as starting point, by researching the correlations of 'city system factors' and 'planning policy factors' with the change in the scale of green space, the paper discussed the influential factors of implementing the planning of green space of Beijing, and conducted quantitative research, with such possible influential factors classified into 'city system factors' and 'planning policy factors'. Through multiple linear regression model, the paper tested the correlations of city system factors and planning policy factors (independent variable) with the increment in the construction land in green belts (dependent variable). Through influence to population aggregation and the expansion force of construction land, city system factors such as mountain land and water, house rent of unit area, accessibility of public transport and the newly-defined state-owned construction land generate correlation with the change in the scale of construction land in green belts.

• Korean Journal of Environment and Ecology
• /
• v.37 no.6
• /
• pp.499-507
• /
• 2023

This study conducted an empirical analysis on a land purchase requisition policy in Bukhansan National Park to draw the efficacy, limitations and implications of this policy. A logistic regression analysis was conducted to identify factors that affected the landowners' decision on applying for land purchase requisition using the government's records on acquisition of private lands in the park since 2006 when this policy began to be implemented. Results illustrate that the probability that a landowner applied for purchase requisition increased if the land was classified as forest, if a large proportion of the land was designated as the nature conservation district, if it was located farther from park boundary, and if it had higher appraised value per square meter. These results indicate that as the landowners had less chance to utilize their lands, they more likely apply for purchase requisition. These results also imply that the government can achieve a high conservation performance level if private lands are acquire by the land acquisition requisition policy. The logistic regression model also predict that 401m² of the private lands in Bukhansan National Park will likely be purchase-requested in future. Despites its usefulness in mitigating landowners' complaints in national parks, the land purchase requisition policy has not been widely utilized. Based on these empirical results, this study provides policy implications to facilitate the ulitization of this policy.

• KDI Journal of Economic Policy
• /
• v.13 no.3
• /
• pp.55-74
• /
• 1991

토지문제(土地問題)의 심각성에 대한 사회적(社會的) 합의(合意)에도 불구하고 정부의 개입으로 시정되어야 할 구체적인 정책목표(政策目標)가 무엇인가에 대한 검토(檢討)는 부족한 설정이며, 이를 위해 지가상승(地價上昇)의 원인과 결과에 대한 실증분석(實證分析)을 시도한 예도 찾아보기 힘들다. 본고는 지가상승률(地價上昇率)과 일단의 거시경제변수(巨視經濟變數) 변화율(變化率) 사이에 Granger 개념의 인과관계(因果關係)가 존재하는가를 검증하고 그 현실적인 의미를 살펴보고 있다. 지가상승추세(地價上昇趨勢)를 변화시킬 수 있는 거시변수(巨視變數)는 통화량(通貨量), 민간건설생산(民間建設生産), 주가지수(株價指數)의 변화 등이며, 지가상승이 영향을 미치는 변수(變數)들은 주가지수(株價指數), 실질생산(實質生産) 및 민간건설생산(民間建設生産)의 변화(變化), 사채이자율(私債利子率)로 나타났다. 여기서 포착된 경험적 증거들은 인과관계(因果關係)의 작동경로를 설명하는 이론과 결합되어 발전되어야 할 것이나 우리의 분석결과로부터도 몇가지 정책적(政策的) 시사점(示唆點)을 끌어 낼 수 있다. 무엇보다도, 지가상승(地價上昇)을 거시경제현상(巨視經濟現像)으로 파악하는 것이 필요하며, 거시경제환경이 불안정한 경우 토지조세(土地租稅)와 같은 미시적(微視的) 정책수단(政策手段)이 지가안정 등의 정책목표(政策目標)를 달성하는 데는 뚜렷한 한계가 있다는 것이다. 지가상승(地價上昇)이 물가상승(物價上昇)을 가속화한다는 것도 중요한 점인데 통화긴축(通貨緊縮)과 같은 정책수단이 물가(物價)와 지가(地價)를 모두 안정시킬 수 있다는 점은 다행한 일이다. 또한, 건설생산액(建設生産額) 변화와 지가상승(地價上昇)간의 관계는 적극적인 개발투자(開發投資)가 장기적인 지가안정(地價安定)에도 도움을 준다는 쪽이므로 사회간접자본(社會間接資本)의 확충(擴充), 민간건설(民間建設)의 확대(擴大)가 지속적으로 이루어지도록 해야 할 것이다.

• Journal of Environmental Policy
• /
• v.9 no.3
• /
• pp.3-27
• /
• 2010

This study empirically investigates whether urbanization triggers urban disaster damages in the metropolitan areas of Korea by applying panel data analysis. Issues are approached with respect to the perspective that increased natural disaster damages are closely related with urbanization. This paper describes the conceptual framework of disaster management to understand the factors that determine urban disaster damages in Korea. This study used a simplified model with some key factors for analysis, because flood damage factors in urban areas are too diverse, and a full understanding of every cause is not feasible. The results indicate that urbanization does not necessarily lead to increasing urban disaster damages and if properly managed, urbanization can actually reduce urban disaster damage.

• Journal of Environmental Policy
• /
• v.11 no.4
• /
• pp.59-84
• /
• 2012

'Planning researchers' believe that losses from floods can be reduced if governments address this issue and adopt appropriate policies in their plan. As a starting point for examining this idea, this research assessed the ability of local government to incorporate flood mitigation policies in their local comprehensive plans using plan quality evaluation methodology. This study analyzed 53 local comprehensive plans in Florida against the protocol developed by including key flood mitigation policies. While flood mitigation through land use management tools, such as permitted land use in floodplain areas and wetland permit, gained widespread acceptance at the local level in Florida, incentive based tools/taxing tools and acquisition tools were rarely adopted. Study results show that 53 local plans in the sample received a mean score for total flood mitigation policy quality of 38.55, which represents 35.69 % of the total possible points. These findings indicate that there is still considerable room for improvement by local governments on flood issues. The scores of local plans varied widely, with coastal communities receiving significantly higher scores than non-coastal communities. Because the concept of the plan quality and its methodology offer an objective and straightforward tool for studying plan quality and guiding plan preparation, they can be applied to various environmental and hazard issues in Korea.

• Transportation Technology and Policy
• /
• v.12 no.4
• /
• pp.48-57
• /
• 2015

• Transportation Technology and Policy
• /
• v.5 no.1
• /
• pp.149-160
• /
• 2008