Browse

평등성에 기초한 사립대학 부가가치세 조정세율에 관한 연구
A Study on Negotiable Value-Added Tax Rate for Private University Based on Equality

Cited 0 time in Web of Science Cited 0 time in Scopus
Authors
한문식
Issue Date
2006-09
Publisher
서울대학교 교육연구소
Citation
아시아교육연구, Vol.7 No.3, pp. 141-157
Keywords
조세감면사립대학재정교육경제학부가가치세재정배분원리tax cutprivate university financethe economics of educationvalue-added taxprinciple of finance distribution
Abstract
논문 요약본 연구는 사립대학의 재정확충을 위한 방안의 하나로 사립대학의 부가가치세 감면에 대한 세율조정 모형을 개발하고 조정세율을 구하였으며, 조정세율을 활용하여 사립대학의 재정확충 효과를 실증적으로 분석하였다. 이를 위한 분석대상 세목으로는 2002학년도 우리나라 4년제 일반대학 137개교의 부가가치세를 사용하였다. 그리고 재정배분의 평등성을 측정하기 위해서 Atkinson지수를 이용했으며, 재정지표로는 학생 1인당 국고보조금과 도서구입비를 분석 자료로 각각 사용하였다. 이러한 원자료를 이용해서 모의실험을 통해 조정세율을 확인하였으며, 도구로는 JAVA언어를 사용하였다. 실험결과 재정지표는 세율을 낮출수록 평등성지수는 향상되는 것으로 나타났다. 따라서 정부는 부가가치세 세율 조정을 통해서 평등성을 향상시키는 방향으로 나아가는 것이 바람직하다. 실증분석 결과 조정세율은 4.7%~5.8% 사이에서 결정되는 것이 합당한 것으로 나타났다. 또한 부가가치세 조정세율을 적용하여 세율감면이 이루어진다면 상당규모의 감면액이 사립대학에 환급되며, 그 결과 실질적인 재정확충 효과는 물론 재정지표의 질적 수준도 개선되는 것을 확인하였다.



The purpose of this study was to develop a tax rate adjustment model for a value-added tax cut of private universities in a bid to improve their finances by Harberger Index and put out the Negotiable Value-Added Tax Rate, and discuss and analyze how private universities could improve their financial standing by using a tax rebate. The value-added tax paid by 137 four-year-course universities in 2002 was analyzed, Harberger Index was selected as the index to measure the efficiency of distribution of finance, and the national subsidy per student and the expenses to grant scholarships and purchase teaching aids per student were employed as the financial index. A negotiable tax-rate was confirmed by utilizing those materials, and as for data handling, JAVA was employed. The positive experiment showed that 'the more tax rate let down, the more financial indexes of equality will improve, though there is not an positive standard to assess whether the present Korean financial Index is efficient or not.' Therefore, the government should be proposed to regulate the present value-added tax rate to ensure the efficiency of the financial indexes the private universities. But the findings from the study are that the reasonable and stable adjusted tax rate should range from 4.9 percent to 5.5 percent. And also the application of the tax-rate regulation model mentioned above proved that the private universities will benefit a good amount of tax return, and then not only the expansion of their practical finance come true, but also the financial indexes will improve.
ISSN
1229-9448
Language
Korean
URI
https://hdl.handle.net/10371/89083
Files in This Item:
Appears in Collections:
College of Education (사범대학)Education Research Institute (교육연구소)아시아교육연구 (Asian Journal of Education)아시아교육연구 (Asian Journal of Education) Volume 07 Number 1/4 (2006)
  • mendeley

Items in S-Space are protected by copyright, with all rights reserved, unless otherwise indicated.

Browse