Research On Real Estate Tax Institution

Real estate tax is a special one among the property tax system and is also called housing and property tax, whose origin and development are based on the property tax system. Although real estate tax has a long history, and there has been a great deal of study and analysis from law, it is not sufficient from the view of economic theory, especially institutional economic theory to study the origin,initiation regime,evolution principle and institution effect, some aspects still have vacancy. To study real estate tax system by the new institutional economic theory has the value of theory and significance of practice.Any initiations of system are based on the existing valid demands and supplies. Inner regime of real estate tax, which is the same as other system, is the consequence of valid demand and supply. Factors that influence demand of real estate tax system are: constitutional order and institutional environment,development of private property and developing scale of the real estate,development of imposition skill and cost changing of collecting income by the government, etc. Demand of real estate tax mainly has two aspects: demand of nation and demand of taxpayer. Both constitute the aggregate demand to real estate tax system. Correspondingly, demand of real estate tax has two subjects: subject of levying tax and subject of paying tax respectively. The two subjects not only connect and influence each other but also necessary to the other. Factors that influence the supply of the real estate tax system have the partition of inside and outside. Factors of inside mainly are: constitutional regulation and change of institutional environment,transformation of government duty,demand level of real estate tax and supply cost of real estate tax. Factors of inside mainly refers to...