일본 고향납세제도의 답례품 경쟁에 관한 고찰

Abstract

The hometown love donation system was introduced this year. The system is based on the Japan's hometown tax payment system(so-called ‘Furusato Nouzei System’). Therefore, it is necessary to look at the discussion on Japan's hometown tax payment system. This system gives tax credits to those who donate to local governments.
 It is said that the hometown tax payment system has taken root to some extent now, but it is not without side effects in the process. As local governments actively offered gifts to receive more donations, the competition for gifts became overheated. In response, the central government asked local governments to take responsible action. Nevertheless, some local governments distorted the purpose of the system by providing expensive gifts. In this process, the designation system was introduced in 2019, and the Izumisano city was not designated, and a lawsuit was filed.
 In some aspects of the hometown tax payment system, the return gift had a positive socioeconomic effect, but not a few were negative. For this reason, the gift is sometimes described as a double-edged sword. The undeniable fact is that without the gift, the hometown tax payment system could not have grown to this extent. On the other hand, the role of return gift is also important in Korea's hometown love donation system. Therefore, it is necessary to pay attention to Japan's problems concerning the gift competition and the development of responses.