부산대학교 도서관

Although the need for public-private partnerships and private investment in urban regeneration projects has been constantly raised, tax benefits such as tax rate reduction, tax deduction have not yet been introduced in taxation system. Therefore, it is time to discuss specific alternatives for the revision and establishment of related taxation systems. After review feasibility changes of a regeneration project as well as simulation analysis based on tax reduction schemes, this study provides a series of effective improvement alternatives of capital gains tax, acquisition tax, property tax, and charges for overcrowding. The results of this study will contribute to building up a basic frame for tax breaks in promoting private business-led urban regeneration under the act of urban regeneration.