일본 고향납세제 운영의 주요 특징과 수산물 답례품 관련 주요 논제 – 한국 고향사랑기부제 운영을 위한 제언 - = A Study on the Operational Characteristics and Issues of Fishery Return Goods related to Hometown Tax(Furusato Nozei) in Japan –A Proposal for a Korean Hometown-Loving Donation System -

다국어 초록 (Multilingual Abstract)

In the study of hometown taxes in both countries, research from an institutional/legal perspective has been conducted by various researchers and has featured in topics from 2010 to the present. The Hometown tax systems of Japan and Korea are historically and contentiously similar, but there are considerable differences in some areas.
The purpose of this study is to make a proposal that can be used as a useful guideline to the operation of the Korean Hometown-Loving Donation system by analyzing the characteristics of the Hometown Tax(Furusato Nozei) of Japan and examining various issues related to local return goods. Thus, in this study, based on related previous studies, the Japanese hometown tax system was analyzed from an operational level and a return goods perspective, and detailed characteristics and major topics were discussed.
Through the analysis, Japanese hometown tax system was characterized by competitive private-sector operation, positive evaluation of tax benefits, increased donors' preference and satisfaction, users' high choice of donations target, and offering a wide range of products and services.
The four categories proposed in the study, such as product, operational, system, and user feedback could be useful through the result of trial and error of the Japanese Hometown Tax system, which will help the sustainable operation of the Korean system in the future. Therefore, consultation and communication with various stakeholders or interactive research by related researchers should be continued on these issues and topics. Furthermore, ongoing information sharing and organic communication between the central government and local governments would be essential.