| 기사명 |
TIF(조세담보금융)의 도심 재개발 사업 적용 연구 / 도심재개발 사업의 세수증가분 추정 및 공공시설 부담 가능성 검토를 중심으로 / A Study on the Application of Tax Increment Financing to UrbanRedevelopment Projects |
| 저자명 |
장대원 ; 양윤재 |
| 발행사 |
한국도시설계학회 |
| 수록사항 |
도시설계(한국도시설계학회지) , v.6 n.4(통권 제21호)(2005-12) |
| 페이지 |
시작페이지(5) 총페이지(16) |
| ISSN |
15980650 |
| 주제분류 |
도시 |
| 주제어 |
도시정비사업 ; 도심재개발 ; 조세담보금융(TIF) ; 재산세 ; 세수증가분 ; 재원조달 ; 공공용지//Urban Renewal Project ; Redevelopment ; Tax Increment Financing ; PropertyTax ; Public Financing |
| 요약1 |
본논문은기반시설설치비용의민간사업시행자부담이도심재개발사업의중요한지체요인중하나이며, 도심재개발활성화를위해서는공공부문의기반시설에대한선행투자가필요하다는전제하에공공투자재원을조달하기위한방안의하나로써T I F의활용타당성을검토하였다.이를위해적선구역을사례대상구역으로하여T I F에서활용가능한재개발전후의세수증가분과이렇게증가된세수증가분이공공시설설치비용을어느정도까지부담할수있는지를분석하였다. 그결과적선구역의재산세수증가분은약1 2 1억4천만원(서울시평균용적률적용시약1 5 3억원)에달하는것으로분석되었다. 이러한세수증가분은전체기반시설조성비용의약5 5 % (서울시평균용적률적용시69%), 기반시설중공공적필요에의해추가적으로설치하는기반시설조성(적선구역의경우주차장설치)비용의경우, 약8 5 % (서울시평균용적률적용시1 0 7 % )까지조달가능한것으로분석되었다. 이상과같이T I F는도심재개발사업활성화를위한공공부문의재원조달방안의하나로써충분한타당성을가진것으로판단된다. |
| 요약2 |
In this study, the validity of using TIF(Tax Increment Financing) as a public financingmethod was examined under the premise that public participation and public investment oninfrastructure, etc. is needed to activate redevelopment project. For this purpose, through thecase study of Juksun area’s redevelopment project, the actual change of tax incrementthroughout the redevelopment was estimated, and how much the TIF money is needed tomeet the public infrastructure cost was analysed. As a result, property tax increment wasestimated to 12.1 billion won. It was also analysed that each increment could pay for 55% ofall public infrastructure cost and also could pay for 85% of public infrastructure(parks andgreen space, etc.) cost excluding the cost of creating a new road. As stated above, TIF couldbe an effective public financing method to activate redevelopment project. |
| 소장처 |
한국도시설계학회 |