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| Title: | 課稅地價評估之公平性檢驗與調整模式
Measuring and Adjusting for Horizontal and Vertical Inequity in Land Value Tax Assessment |
| Authors: | 周若湘
Chou, Ruo-Siang |
| Contributors: | 江穎慧
Chaing, Ying-Hui
周若湘
Chou, Ruo-Siang |
| Keywords: | 估價比值
COD
PRD
PRB
VHAAS地價調整程序
ratio studies
COD
PRD
PRB
VHAAS adjustment |
| Date: | 2023 |
| Issue Date: | 2023-08-02 13:39:09 (UTC+8) |
| Abstract: | 財產稅稅基評估的準確性和公平性攸關財產稅課徵之租稅和政策功能，近年來政府積極發展大量估價模型，以追求估價結果更符合市場價值，然而地價不公是否被解決至今仍未有明確的解答。雖然國內外已累積大量的文獻討論財產稅公平性議題，國際上也已發展出財產稅公平性檢驗和調整的機制，但國內研究仍缺乏財產稅公平性檢驗依循程序和調整模式，因此本研究試圖回答兩個研究問題：首先，政府在衡量地價公平性是否有可依循之程序？其次，政府要如何針對地價不公平性進行調整？
本研究就金門縣民國101至110年土地與房地交易案件為例，以IAAO(2013)提出的衡量指標COD、PRD和PRB，檢驗這10年間公告地價與公告土地現值之水平和垂直公平性，就空間分布和各項指標衡量結果，顯示金門縣公告土地現值和公告地價皆呈現水平和垂直不公平性。接著，本研究以Birch et al.(1992)提出的VHAAS調整模式展示地價調整之程序，以地價區段為調整單元，分別就土地和房地交易案件進行調整。由調整結果來看，雖然調整後COD仍未達國際標準，但有減少的趨勢；調整前後PRD皆呈現累退性，但以PRB衡量卻發現調整後地價多呈現累進性，且其絕對值有減少的趨勢。因此，經由VHAAS調整後水平和垂直不公平性之狀況皆被減緩。
總結來說，IAAO(2013)的各項公平性指標，有助於政府簡單明瞭的檢視地價評估公平性，而本研究展示VHAAS調整模式適用於消弭短期地價不公平性，但就長期的角度而言，仍需要地方政府從地價評估之程序面和手段改善地價不公平性。
The accuracy and equity of property tax assessment are crucial for tax collection and policy functions. In recent years, the government has actively developed mass appraisal models to achieve assessment consistent with market values. However, whether assessment value of land inequality has been effectively resolved remains unclear. While extensive literature exists discussing the issue of property tax equity, international standards on ratio studies and adjustments have been developed. Nevertheless, there is still a lack of established procedures and adjustment methods for examining property tax equity in domestic research. Therefore, this study aims to address two questions: Does the government have a procedural framework to measure equality of land value assessment? How can the government adjust for inequality of land value assessment?
Using real estate transaction cases in Kinmen County from 2012 to 2021 as an example, this study examines the horizontal and vertical inequity of Announced Land Value and Announced Currently Land Value by COD, PRD, and PRB proposed by International Association of Assessing Officers. The results indicate both horizontal and vertical inequity in ALV and ACLV in Kinmen County over the ten-year period. Subsequently, this study demonstrates the procedure for assessment adjustment using the VHAAS proposed by Birch et al. (1992). The adjustment is conducted at land value district level, considering both land and property transaction cases. The results of the adjustment show a decreasing trend in COD after the adjustment, although it still does not meet IAAO standards. While PRD exhibits regressive before and after the adjustment, PRB shows progressive after the adjustment, with a decrease in absolute values. Consequently, the adjustment through VHAAS relives both horizontal and vertical inequity in ALV and ACLV.
In conclusion, the indicators of ratio studies contribute to examining the equity of land value assessment in a simple and clear manner. This study demonstrates that the VHAAS adjustment model is suitable for eliminating short-term inequality. However, from a long-term perspective, local governments still need to improve equity through procedural and methodological enhancements in land value assessment. |
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| Description: | 碩士
國立政治大學
地政學系
110257001 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0110257001 |
| Data Type: | thesis |
| Appears in Collections: | [地政學系] 學位論文
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