주거지 재생을 위한 TIF 공공재원조달 효과 비교분석 = 주거중심형 길음 뉴타운8구역과 도심형 왕십리 뉴타운2구역을 중심으로

다국어 초록 (Multilingual Abstract)

The lack of investment sources is the main reason for local governments to be passive in urban redevelopment projects for urban regeneration such as housing reconstruction plans. To solve the issue, we wanted to analyze the TIF (Tax Increment Financing), which is applied in US as a financing method of the public facilities. In this study, the effect of TIF was analyzed to see how the infrastructure can be financed through the TIF, based on the case of the Prototype New Town. As a result of case analysis, the Wangsimni district 2 was found to have higher amounts from acquisition tax and holding tax per square meter than Gireum district 8. The Wangsimni New Town area has a greater potential for much increased post-redevelopment property evaluation values. Thus, it is necessary to designate the area as a TID first when introducing the TIF to Korea. And it was found that factors affecting TIF finance were TID area, pre/post-redevelopment price increase ratios, share of shops and redevelopment union members, average acquisition tax ratio, building-to-land ratio, floor area ratio, etc. The study reasonably assumed variables affecting a future local tax estimation model so that its analysis could be useful in building a future tax estimation model when actually adopting the TIF to Korea. In addition, it was found herein that we should make different approaches according to redevelopment types to the factors affecting TIF financing process in the future local tax revenue estimation model.

참고문헌 (Reference)

1 유성필, "주택재개발･재건축사업에 조세담보금융제도 도입을 위한 TIF예정구역의 선정기준에 관한 연구" 한국지역개발학회 25 (25): 131-148, 2013

2 장대원, "도시정비사업 활성화를 위한 조세증가분금융(TIF)에 관한 연구" 서울대학교 대학원 2007

3 이종권, "도시정비사업 재원조성을 위한 TIF 활용방안" 대한국토·도시계획학회 37 (37): 65-80, 2002

4 남진, "도시재생사업을 위한 공공의 사업비용 조달방법 연구 -미국 TIF의 운용과 분쟁 실태를 중심으로" 대한국토·도시계획학회 45 (45): 47-65, 2010

5 김영호, "도시재생사업 실현을 위한 TIF재원조달 시뮬레이션 분석" 광운대학교 2014

6 황의진, "교통시설건설이 도시성장에 미치는 영향분석 -고속도로건설의 효과예측 모형을 중심으로-" 대한국토·도시계획학회 37 (37): 159-172, 2002

7 신상현, "TIF를 활용한 도시환경정비사업의 공공시설 설치비용 확보방안" 2006

8 장대원, "TIF(조세담보금융)의 도심재개발사업 적용 연구-도심재개발사업의 세수증가분 추정 및 공공시설 부담 가능성 검토를 중심으로-" 한국도시설계학회 6 (6): 5-20, 2005

9 박태원, "TIF(Tax Increment Financing)를 적용한 주택재개발사업의 재원조달 효과분석 -서울시 뉴타운 길음 3구역사례를 중심으로-" 한국부동산분석학회 18 (18): 109-127, 2012