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논문 기본 정보

자료유형
연구보고서
저자정보
이현우 (경기연구원) 이수행 (경기연구원) 가선영 (경기연구원)
저널정보
경기연구원 정책연구 [정책연구 2020-42] 자치분권시대의 고향사랑 기부제 도입방안 연구
발행연도
2020.11
수록면
1 - 100 (100page)

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초록· 키워드

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This study clearly set the purpose of revitalizing the economy in the region and securing local finance tax revenue for the introduction of ‘hometown love donation’. The design focus of the system was for drawing up alternatives of improving the quality of life in own hometown by participating residents of local governments directly.
The study consisted of: First, the purpose of the introduction and major issues were analyzed by examining the development status of the discussion on "Hometown Love Donation System". Next, the Japanese case was analyzed in depth, its implications were derived, and the legislation of the National Assembly on the "Hometown Love Donation System" was reviewed. Finally, the government proposed an alternative to the ‘Hometown Love Donation System,’ which is suitable for the situation in Korea.
The direction of introducing a home love donation system based on the results of the study is as follows.
First, the revitalization of the local economy. It was deemed necessary to introduce the system as a catalyst to restore the decline in population due to the low birth rate, aging and the downturn in the local economy caused by the Corona 19 Pendemics. Second, the necessity for donors to apply tax deductions for donations. Third, the establishment and operation of the hometown love fund is necessary.
The measures to introduce the ‘hometown love donation system’ are as follows.
First, the purpose of the policy is to contribute on the balanced regional development and the improvement of the quality of residents’ lives in the era of local autonomy by spreading sharing in their hometowns and establishing a continuous development structure within the local economy.
Second, donations can be donated to a place of choice with an autonomous will, regardless of individual or corporation.
Third, the return present of donation need to have limits on the amount and type. It prevents unnecessary competition. The products is prescribed by the local traditional industries and primary industrial products, etc.
Fourth, the details of the establishment and operation of the Hometown Love Fund must be clarified. The purpose of the establishment, funding, support projects, management and operation, performance evaluation and disclosure of information are included.
Fifth, link the restriction of the return present with the strategies for revitalizing the economy and promoting local tourism. The return presents include primary industrial products in the region and gift certificates in the local traditional market.
Finally, it is important to ensure the fiscal accountability and transparency in local government policies by thoroughly managing the collection, receipt and support projects of the donations and disclosing relevant information.

목차

[표지]
[정책건의]
[차례]
표차례
그림차례
[제1장 서론]
1. 연구의 배경 및 목적
2. 연구의 범위 및 방법
3. 선행연구 검토
[제2장 고향사랑 기부제 도입논의]
1. 도입논의 배경
2. 고향사랑 기부제에 대한 논의
3. 고향사랑 기부제 도입 관련 주요 논쟁
[제3장 일본의 ‘고향납세제’사례 분석]
1. 도입 배경
2. 고향납세제 도입에 관한 찬반 논쟁
3. 고향납세제의 주요 구조
4. 고향납세제 기부금 실적 현황
5. 고향납세제 실시 이후 발생한 다양한 사례
6. 시사점
[제4장 고향사랑 기부제 관련 도입안 비교]
1. 입법 발의안
2. 국회 행정안전위원회 입법안
[제5장 자치분권시대의 고향사랑 기부제 도입(안)]
1. 자치분권 행·재정 여건 변화
2. 도입 방향
3. 고향사랑 기부제 도입(안)
[제6장 결론]
1. 요약 및 정리
2. 정책제언
[참고문헌]
[Abstract]

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