목적세입의 평가와 개선방안: 교육재원을 중심으로
A Study on the Evaluation and Improvement of Earmarked Revenues: Focusing on Educational Finance
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This research is to evaluate the optimality of earmarked educational revenues and to present improvement proposals on the basis of the results. The optimality evaluation of earmarked educational revenues will be made through two steps of analysis. At the first level of analysis, the evaluation of educational programs is made with two criteria of the necessity of local earmarked programs and the scope of educational programs. At the second level of analysis, the evaluation of financial resources is undertaken with two criteria of the linkages between the characteristics of educational programs and financial resources, and the linkages between expenditure and financial burdens. The results of evaluation and improvements are summarized as follows. Firstly, the scope of educational programs is too broad and ill-defined to make a specific earmarked revenues. Therefore, this paper is recommending for redefining the purpose of earmarked educational revenues. Secondly, earmarked educational revenues are to seek some or all of the collections from a specific tax for a specific expenditure. Therefore, the recommendation is made for earmarked educational revenues to be replaced for income tax base and land tax base.
Abstract
This research is to evaluate the optimality of earmarked educational revenues and to present improvement proposals on the basis of the results. The optimality evaluation of earmarked educational revenues will be made through two steps of analysis. At the first level of analysis, the evaluation of educational programs is made with two criteria of the necessity of local earmarked programs and the scope of educational programs. At the second level of analysis, the evaluation of financial resources is undertaken with two criteria of the linkages between the characteristics of educational programs and financial resources, and the linkages between expenditure and financial burdens. The results of evaluation and improvements are summarized as follows. Firstly, the scope of educational programs is too broad and ill-defined to make a specific earmarked revenues. Therefore, this paper is recommending for redefining the purpose of earmarked educational revenues. Secondly, earmarked educational revenues are to seek some or all of the collections from a specific tax for a specific expenditure. Therefore, the recommendation is made for earmarked educational revenues to be replaced for income tax base and land tax base.
참고문헌 (22)
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