부동산 조세규제정책 전망기간에 따른 보유 단계별 조세 부담과 취득의향 관련성 분석: 아파트를 중심으로

초록

This study analyze the relationship between perceived tax burdens at different stages of apartment ownership(acquisition, holding, and transfer) and purchase intention, considering the forecast for tax regulation policies. The goal is to provide insights into how government tax policy can contribute to stabilizing the housing market. A questionnaire survey was conducted over one month in February 2025, targeting adults residing in Busan, Ulsan, and South Gyeongsang Province who had experience in acquiring, owning, or transferring apartments. A total of 157 valid responses were analyzed using SPSSWIN 28.0. Under a long-term forecast of strengthened tax regulation, perceived acquisition tax burden had a statistically significant positive effect(β: 0.393, p: 0.017) on purchase intention, while holding and capital gains tax burdens showed no significant effect in either short- or long-term scenarios. These findings highlight the limitations of tax regulation policies in controlling housing market demand. The study reaffirms that minimal government intervention, allowing the autonomous function of market mechanisms, may be a more effective strategy for achieving housing market stability.

키워드