교육세의 타당성과 운용실적 평가

Abstract

The education tax in Korea was adopted in 1981 with the time limit of five years but in 1986 the government extended its validity five more years. This paper tried to evaluate its desirability of the current education tx system from socio-economy viewpoints and its performance in pratice from administrative aspects. After introducing a brief summary of current situation in Korean educational finance and the relative role of the education tax, the paper developed a frame of reference composed of three categories with twelve criteria for evaluation. Based on the findings above, this paper recommended the its management system in order for the tax to perform its expected functions as an earmarking tax.