[Updated on Apr. 18] Integration of CiNii Articles into CiNii Research

地域経済活性化とふるさと納税制度

Bibliographic Information

Other Title
  • チイキ ケイザイ カッセイカ ト フルサト ノウゼイ セイド

Search this article

Abstract

type:text

The Hometown Tax payment system was established eight years ago under the 2008 tax reforms. Few paid attention to the system then; knowledge of its enactment and understanding of its concept were minimal. Local government bodies have recently started actively promoting the Hometown Tax payment system, and the amount of taxes paid has surged along with the amount of thank-you gifts. For example, among the local government bodies that received large amounts of HometownTax payments in 2015, seven of them received more than 2,000 million yen. The largest tax amount received ― 3,527.18 million yen ― was at Miyakonojo City, Miyazaki Prefecture. This article examines the structure of the Hometown Tax payment system and the process of its establishment and compares how two local government bodies are handling Hometown Tax payments while considering this system from the standpoint of general taxation principles. We also analyze students' awareness of these tax payments and, lastly, comment on how the Hometown tax payment system should be used to reinvigorate local economies.

通巻第39号

source:Josai University bulletin, the Department of Economics

identifier:JOS-03866947-3404

Journal

Citations (0)*help

See more

References(0)*help

See more

Related Articles

See more

Related Data

See more

Related Books

See more

Related Dissertations

See more

Related Projects

See more

Related Products

See more

Details

Report a problem

Back to top