This study examines the effect on the transparency of political development through the activation of donations under the Political Fund Act and the activation of donations under the Tax Law, and also examines the effect of such activation on participation in political activities. The analysis results are as follows. First, when donations are activated under the Political Funds Act, the transparency of political activities increases and contributes to political development. Second, if when donations are activated under the Tax Law, transparency and participation in political activities increase and ultimately contribute to political development. Third, transparency in political activities and participation in political activities have a positive effect on the political development of Korea. Fourth, if the transparency of political activities perceived by the people is achieved, it will lead to a heightened sense of citizenship among the people, and ultimately, enhance the participation of the people in political activities. In summary, in order to develop a sound political consciousness, and to enhance the transparency of political activities and participation in political activities, it is necessary to improve the donation－related regulations of laws that involve compulsion (such as the Political Funds Act and Tax Act) beyond simple publicity or advertising.