지방교육재정교부금 재원과 규모의 변화가 교부금 제도 개편에 주는 시사점 분석

Abstract

This study explored the background of the introduction of the local education subsidy system, examined the change in the size of local education finance according to changes in local education financial resources, and analyzed the impact of the revised Local Education Subsidy Act at the end of 2004. The results of the analysis are as follows. Until 2016, there was a significant erosion of operating and facility costs due to the salaries of teachers. The abolition of the extra grant was a result of the abolition of the policy measures to preserve financial resources, and when there was a deficit in the internal tax grant, it had to be resolved by issuing local education bonds. In addition, since 2005, the education tax has not contributed much to the expansion of educational resources. The implication of the reorganization of the grant system is that the simplification of grant resources caused problems in securing the stability of the grant, therefore, it is necessary to diversify financial resources through the revival of salary grant and additional grant, and it is necessary to reorganize the role and function of education tax grant. The suggestions for reorganizing the grant system are as follows. First, it is necessary to diversify the financial resources of local education financial grants. Second, the national education policy should, in principle, be implemented with state subsidies. Third, a structure for issuing and repaying local education bonds should be established only in accordance with the needs of metropolitan/provincial offices of education. Fourth, the Education Tax Act should be replaced with the Higher Education Tax Act. Fifth, grants excluding labor costs should be converted from the internal tax-linked method to the method of the standard education cost per class.