지방재정 건전화를 위한 소위 “고향세” 도입에 관한 연구- 일본 고향세(후루사토 납세)를 중심으로 -

As population concentration continues in the metropolitan area, local governmentsare facing a crisis with low financial independence. As the reliance on state subsidiesfor the provision of general administrative services continues, new funding has longbeen one of the most important tasks for local governments. In the meantime, Japanintroduced its hometown tax (furusato-tax.) to solve the lack of local finance. The hometown tax in Japan is a system where residents contribute to tax savingsby donating to other local governments and securing additional tax sources for localgovernments. Increasing usage is being deducted from income tax and individualresidence tax on the total amount exceeding self-pay. In 2015, the amount of hometax donation has soared with the introduction of a corporate home tax system thatcompanies can donate to the region. However, issues such as excessive competitionbetween local governments, expensive local gifts, and deterioration as a means oftaxation rather than love for hometown are being raised. In our case, a lot of legislation is being pushed for the introduction of thehometown tax, but we are not getting any results. In order to introduce hometowntax, it is necessary to clarify the nature of donation rather than taxation. It shouldalso be regulated in advance to avoid providing excessive return. Deductions shouldbe established in order to maintain equity with other similar donations in order notto be altered by excessive tax cuts. Above all, the hometown tax is a supplementaryway to improve the finances of local governments.