ScholarWorks@숙명여자대학교

초록

This study was conducted to summarize the 50-year history of the Local Education Subsidy Act(LES Act), extract issues, and propose a direction for revision, and ultimately establish a local education finance system that efficiently supports the revitalization of educational autonomy and the improvement of quality of education. As a result of the study, I proposed the following revision directions. Article 1 of LES Act should be amended to specify private schools as education institutes for support, and when part of the grant funds are converted to local taxes, it shall be legislated to compensate for the grant rate equivalent to the grant deficit. It proposed the revision of the LES Act, including reorganizing settlement regulations for domestic tax grant and education tax grant, clearly stipulating the purpose of distributing the total amount of grants, blocking to implement the national policy projects by general grant, lowering the ratio of special grants from 3% to 2%. In addition, it is suggested that it is necessary to separate Article 11 from the LES Act and to enact the Act on the Burden of Education Expenses for the State and Local Governments(tentative name).

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