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.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
