What is difference between a tag and form action?

I wrote code like that. I want if form is posted, next url got to url home:home.

But It doesn't work. It go to default url('account/profile)

 <form class="form1" method="post" action = "{% url 'login' %}?next={% url 'home:home' %}"> {% csrf_token %}
                              
<input type="hidden" name="next" value="{{ next }}" />

Then, I change my code like below. It works well

<a href="{% url 'login' %}?next={% url 'ads:all' %}">Login</a>

why form doesn't work?

below code works well.

 <p class="sign" align="center">Log In</p>
<form class="form1" method="post" action = "{% url 'login' %}"> {% csrf_token %}
<input type="hidden" name="next" value="{% url 'home:home' %}" />

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