The Study of Living Justice and the Real Estate Tax Reform–Based on the Tainan Area

• Main Authors: Tsai,Ming-Hsien, 蔡明賢
• Other Authors: 羅承宗
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/6nx5n4

碩士 === 南臺科技大學 === 財經法律研究所 === 104 === This study is based on the basic human rights to ensure "living justice" as a framework to practically express the true meaning of the "right to adequate housing", as well as to describe and compare the current rights to adequate housing worldwide; in particularly to analyse and discuss those event of inadequate housing or injustice towards the universal human rights and their profound impact to the society. Advocating for the living justice that everyone has the rights to secure and adequate housing; the most basic human need is that everyone should have the right to housing, which can be fulfilled by purchasing or renting of the housing. However, most ironically, the grossest living injustice is actually the high cost of the real estate in the city zones, making it unaffordable for most people to procure living to resolve this issue. In order to achieve living justice, suggestions such as community housing, rent subsidies, changes in financial policies, etc, have been put forth in the efforts to achieve this goal; However, the most crucial and effective method still stem from the effect of the real estate tax, which acts as a starting/spreading point to guide living the real estate development within the nation. Regarding the existing the real estate taxing system, many of the loopholes has inadvertently encouraged investors to exclusively gained super profit from the real estate market, resulting in unfairness and damaging the people’s rights to living justice. Therefore, there is an urgent demand for changes to the real estate tax system to as the basic defence to maintain the justice in the right to adequate housing. Housing market information gathered and studied in this article is based on the areas within the Tainan. It is used to study the development of house justice and the effect of the real estate tax system on the housing market, in depth discussion of living justice within specific region has been particularly highlighted. In conclusion, draft policies of changes in the real estate tax system has been proposed and the expected outcome described. Suggestions of modification to the existing the real estate tax ruling and prevention of malpractice is analysed and discussed, as well as prediction in the effects of changes in the real estate tax system in the housing market development, thus making preventative measures to avoid repeating past mistakes. Recommendations towards the short, medium, and long term developments in the housing market are discussed here focusing on tax planning as the main developing strategy. Regarding the tax reform and the development of the taxing system, it should be based on human rights in the developed countries, referencing the taxing systems and experiences in other countries. Regardless of the housing requirements for purchasing, renting or other means, the final goal is to fulfill the rights to adequate housing for everyone, thus achieving the true meaning of “living justice”.