http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
신두섭 ( Dusub Shin ),염명배 ( Myungbae-yeom ) 한국재정정책학회 2016 財政政策論集 Vol.18 No.4
8 years has passed since the “Hurusato(Hometown) Tax-Payment” system was introduced in Japan in 2008. This paper tries to analyze the trend of Japanese “Hurusato(Hometown) Tax-Payment” system and evaluate its performance for 8 years. Then this paper attempts to find out policy implications to Korea. The key factors of the success of Japanese “Hurusato(Hometown) Tax-Payment” system are `Return Presents` and `Reorganization of tax system and administration`. There are several defects as well as merits in Japanese “Hurusato(Hometown) Tax-Payment” system, so we have to be careful to maximize the benefits while minimizing the problems when we think to introduce the `Hometown Tax(Donation)` system in Korea. This paper offers five policy suggestions for successful `Hometown Tax` in Korea. The essential element for the success of `Hometown Tax` system is the `mutual understanding` between central and local government and between local governments as well.