도시재생사업의 초기사업비와 기반시설비용 조달을 위한 조세담보부금융(TIF) 적용에 관한 연구

Abstract

Tax Increment Financing (TIF) is the process of raising funds through the increase of taxes in these business areas. The Treasury Department financings are financed by the increase of future tax revenue due to the increase in the value of real estate in the urban regeneration area, This type of financing is the type of financing that is actively used in the US especially today. Urban regeneration projects can be said to be achieved not only during the project period but also after the end of the project period. In order to finance the local taxation as a collateral, it is necessary to induce the interest of the local residents to be in charge of business management. This research result will motivate the Tax Increment Financing to proceed smoothly during the urban regeneration project period longer than we expect.