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〈論文〉札幌市におけるふるさと納税の現状について
https://kindai.repo.nii.ac.jp/records/18260
https://kindai.repo.nii.ac.jp/records/18260a6c30562-2102-4075-b1e5-b6877218052c
名前 / ファイル | ライセンス | アクション |
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AA1196034X-20161130-0077.pdf (925.8 kB)
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Item type | ☆紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2017-01-18 | |||||
タイトル | ||||||
タイトル | 〈論文〉札幌市におけるふるさと納税の現状について | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | 〈Articles〉Current Trends Concerning the Hometown Tax in the Sapporo City | |||||
著者 |
鈴木, 善充
× 鈴木, 善充× 武者, 加苗× 橋本, 恭之 |
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言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | ふるさと納税制度, 寄附税制, 返礼品競争, 札幌市, 市民団体 hometown tax system, the tax system for donations, competition for the gift, Sapporo City, citizen group |
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資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者(英) | ||||||
en | ||||||
Suzuki,Yoshimitsu | ||||||
著者(英) | ||||||
en | ||||||
Musha,Kanae | ||||||
著者(英) | ||||||
en | ||||||
Hashimoto,Kyoji | ||||||
著者 所属 | ||||||
近畿大学短期大学部; 准教授 | ||||||
著者 所属 | ||||||
札幌大学経済学系; 准教授 | ||||||
著者 所属 | ||||||
関西大学経済学部; 教授 | ||||||
著者所属(翻訳) | ||||||
Kindai University | ||||||
版 | ||||||
出版タイプ | NA | |||||
出版タイプResource | http://purl.org/coar/version/c_be7fb7dd8ff6fe43 | |||||
出版者 名前 | ||||||
出版者 | 近畿大学経済学会 | |||||
書誌情報 |
生駒経済論叢 en : Ikoma Journal of Economics 巻 14, 号 2, p. 61-77, 発行日 2016-11-30 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 13488686 | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | [要旨] ふるさと納税制度については,返礼品競争の過熱に注目が集まっている。その一方で返礼品に頼らず多額の寄付を集めてきた自治体も存在する。本稿では,その事例として札幌市の取り組みについてヒヤリング調査をおこなった。主要な結果は以下のようにまとめられる。第1に,札幌市の寄附集めには,札幌市を経由して市民団体への寄附をおこなうというユニークな仕組みが果たしてきた役割が大きい。第2に,円山動物園に対する寄附が多いことから,支出目的を明確化すれば市民からの寄附が期待できることがわかった。ただし,近年の返礼品競争の過熱は,札幌市のように返礼品に頼らず寄附を集めてきた自治体の努力を無駄にするおそれがあるだろう。 [Abstract] Competition for the gifts given for the hometown tax has become a hot issue, and is receiving a lot of attention. For a while, there exist some local governments that have been collecting a huge amounts of donations. Sapporo City in Hokkaido is one of these governments. For that reason we surveyed the effort of Sapporo City through interviews. The main results seem to be as follows: First, this unique structure, where a citizen can make donations to Sapporo City via groups of citizens, has played a significant role in collecting donations. Second, judging from the fact that a large amount of donations have been made to Sapporo Maruyama Zoo, it became clear that when the purpose of the expenditures is clarified, the city could expect citizens to make donations. However, it seems that heated competition for the gifts could make such efforts made by local governments to collect donations without relying on giving gifts wasteful. |
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フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf |