일본의 고향납세제도의 플랫폼 사례를 통한 한국 고향사랑기부금의 정착 방안에 대한 일고찰

Abstract

The purpose of this paper is to review the operation of the platform related to home tax in Japan and to stabilize the ‘Donation system for home love’, which will be implemented from next year in korea ‘Furusato Choice’, a platform related to Japan's home tax system, is currently the platform that has had the biggest impact on the stable settlement of the home tax system in Japan. Such successful management cases have contributed greatly to the resolution of development imbalances and local extinction among local governments, which have been constantly pointed out as problems in Japan. However, not only positive results, but also negative results. In the process of operating the platform, the government began to push ahead with a system that deviated from the original direction of the home tax system, which became a target of criticism. It is considered that receiving excessive fees or discriminating against local governments that have signed contracts should be prioritized in operating the platform in the future. In order to find the right direction for the ‘Donations system for home love’ to be implemented in Korea soon, the improvements identified in the Japanese platform operation process should be actively considered and established as a successful system in Korea.