학교용지부담금제도 평가 연구

학교용지부담금제도의 운영과 정책 효과를 평가했다.

The purpose of this study is to synthetically evaluate the Charges for School Sites policy which were advanced to procure educational finance, based on criteria by stages. The procedure of this study is as follows.

First, in order to enhance the understanding of the subject of evaluation, the Charges for School Sites policy, the theoretical background contains a review on the gratuitous principle of compulsory education, the financial responsibility of national government and local educational government for local education, and the relationship between local governments and local educational governments, followed by a summary of the Charges for School Sites policy with its background of implementation, transition and changes, and present condition.

Second, to build a framework of evaluation, the concept and criteria of evaluation of educational policy, educational finance policy, financial evaluation of government and operational evaluation of mandatory charges of public institutions were reviewed. The indices of each domain of the evaluation were proposed by policy stages and were based on the analysis above. For the enforcement stage, the indices of the suitability of the policy environment, the validity of policy goals, and the validity of policy means were used. The operational stage was assessed by two domains: finance supply system and finance delivery system.

The indices to evaluate the finance supply system were fairness in the selection of subjects of burden, and level of satisfaction of administrational and financial support system; the finance delivery system was evaluated under the criteria of efficiency of the procedure, and responsiveness to the policy environment. The last stage, the outcome, was evaluated if the policy succeeded to achieve its goals with criteria that fulfillment of the obligation of local government and increase of educational spending.

The references of the evaluation cover the National Assembly Minutes, investigation reports of bills in the National Assembly, legislation materials of law establishment and amendment, records of adjudication on the constitutionality or other cases of judicial decision relevant with the Charges of School Sites policy, news releases of Ministries in relevance with the policy, and research or evaluation reports of national research institutes. Whether there was an actual increase in educational finance because of the Charges for School Sites policy was inspected by reviewing the written settlements of special accounts of City/Do educational expenses (from 2000 to 2018).

Focusing on the records of calculation of establishment and extension of schools, the written settlements of special accounts of GyeongGi-Do, from 2010 to 2019, were additionally analyzed. The result of the assessment is as follows. First, the introduction of the Charges for School Sites policy and its imposition was suitable, considering the policy environment, the validity of policy goal setting, the tax imposition principle and the constitutional principle of justification of charges.

Second, finance supply system of the policy secured its equity, based on the criteria—the gratuitous principle of compulsory education, the principle of equality, and the principle of sharing expenses for infrastructure in city development projects, mainly by changing the subject of imposition for the charge from buyers of lots to development project implementers. Third, there is ample support for administration and finance between the local general government and the educational government. Fourth, though, there lie some aspects that deteriorate the efficiency in the finance delivery system, especially in the implementation procedure.

Fifth, the finance delivery system was highly responsive with continuing amendments on laws along with the changes in the policy environment. Sixth, not only the Charges for School Sites led to the increase of revenue sources for purchasing school sites by transferring alloted charges from local governments to the special accounts of City/Do educational expenses, but also induced the redemption of past charges which had not been transferred, owing to the newly established cooperation system between local general governments and local educational governments.

Seventh, according to the analysis of the portion of charges for school sites in the expenses of establishment and extension of schools, the spendings were increased a maximum of 27.6%. Even though the rate of the imposition of charges for school sites was relatively low at the initial period because of payment avoidance of condominium buyers and the absence of municipal ordinances for imposition and collection of charges for school sites, it has been increased afterward.

The rate of increase of educational spendings was higher under conditions that caused a reduction of expenses on school sites: changes in the person obliged to pay charges, expansion of target projects imposed for charges, upswings of development project market, and provision of school sites without compensation or in abated supply price. The result of this study connotes the following points. First, there needs efficiency in the procedure of imposition of charges of school sites to ensure the sustainability of the policy.

More specifically, the efficiency can be ensured by the production and dissemination of a localized but standardized manual for charges for school sites; amendment of Act on Special Cases Concerning the Procurement, etc. of School Sites, providing a legal basis for exemption of imposition of the charges. Second, the standard for the imposition of the charges should be reexamined and modified, especially for the supply price and imposition rate of charges on school sites constructed by private development project implementers. Third, the result also calls for the need to reinforce the financial responsibility of local governments on the establishment and extension of schools.

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