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〈論文〉ふるさと納税に関する研究-北海道下の市町村データによる分析-
https://kindai.repo.nii.ac.jp/records/19093
https://kindai.repo.nii.ac.jp/records/1909302f22c33-3b69-450d-b26c-1bf189150a29
名前 / ファイル | ライセンス | アクション |
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AA1196034X-20171130-0021.pdf (908.4 kB)
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Item type | ☆紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2017-12-21 | |||||
タイトル | ||||||
タイトル | 〈論文〉ふるさと納税に関する研究-北海道下の市町村データによる分析- | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | 〈Articles〉A Study on the Hometown Tax System: Based on Data from Municipalities in Hokkaido Prefecture | |||||
著者 |
鈴木, 善充
× 鈴木, 善充× 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, 市町村財政, 返礼品, 北海道 hometown tax system, municipalities’ finances, return offerings, Hokkaido prefecture |
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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 | ||||||
Hashimoto, Kyoji | ||||||
著者 所属 | ||||||
近畿大学短期大学部; 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 15, 号 2, p. 21-31, 発行日 2017-11-30 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 24333085 | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | [概要]本稿の目的は,近年様々な弊害が指摘されるようになったふるさと納税の実態をあきらかにし,その改善の方策を探るところにある。本稿では,主として北海道下の市町村データを用いて,返礼品送付の現状,ふるさと納税制度が市町村財政に及ぼす影響をみた。その結果,過疎地域を多く抱える北海道下の市町村でも,2015年度を対象に分析してみると,赤字となる市町村が続出していることがわかった。2017年4月に総務省は返礼割合を3割以下にすべきという新たな通知をおこなった。今回の通知のように,返礼割合のガイドラインを決めることで,自治体間返礼品競争の過熱が抑制できれば,自治体が公益活動に使える手取りも増えることになるだろう。 [Abstract] The purpose of this paper is to clarify and to search for improvements to the actual situation with the hometown tax system which is pointed out its abuses. In this paper, we analyzed the actual situation of return offerings and the impact on local finances from the hometown tax system based on data from municipalities. As a result, we found the facts concerning defective municipalities in Hokkaido prefecture that have many underpopulated areas. There areas of concern happened in succession in the FY 2015. The Ministry of Internal Affairs and Communications issued a new notice that the rate of return offerings in the hometown tax system should be less than 30%, in April, 2017. Revenue for public benefits for municipalities will increase if notices like this, which establishes standards, can control heated conflict between municipalities. |
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フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf |