| Summary: | 碩士 === 致遠管理學院 === 教育研究所 === 95 === This research aims to discuss the viewpoints of Tainan teachers on the cancellation of tax-free policy for national teachers and the reasonable integration solution.Questionnaires were used to collect quantitative information, and in addition several individuals were interviewed to support and analyze the resulting data. 817 teachers in Tainan City were asked to participate in the survey, of which returned 682 effective questionnaires; the rate of usable questionnaires was therefore 83.05 percent. The data was analyzed using number distributions and percentage. To support the data, seven elementary school personnel were interviewed on their opinions of the cancellation of tax-free policy.
The results are as follows:
Almost 60 percent of national teachers (educators) favor the cancellation of tax-free policy.
The main reason for favoring the cancellation is “paying tax is the basic obligation of a citizen”.
The main reasons for opposing the cancellation was the possible deduction of salaries, and further more the change of conditions in salary remunerations.
1.Those who opposed to the cancellation will change their stance if the government provides a ‘reasonable integration solution’.
2.Almost 70 percent of national teachers favor to exempt all teachers’ privilege of tax-free treatment.
3.The surveyed national teachers’ ideal integration solutions were (1) To reduce the number of students to 30 people per class in elementary and junior high schools; (2) To raise the prescribed number of personnel to two people per class, as well as to reduce the number of lessons per teacher, per week; and (3) The funds will be used to improve educational needs.
4.The educators in Tainan City were opposed to increasing salaries depending on the seniority of the teachers as a result of taxation.
In summary, the following recommendations are presented for the consideration of government administrators:
1.On the issue of cancellation of teachers tax-free policy:
(1)An integration solution must be thoroughly completed before executing the policy.
(2)The policy includes the exemption of all teachers’ privilege of tax-free treatment.
2.On the issue relating to integration solution:
(1)To reduce the number of students to 30 people per class in elementary and junior high schools.
(2)To raise the prescribed number of personnel to two people per class, and to reduce the number of lessons per teacher, per week.
(3)The funds will be used towards improving teaching needs.
(4)To increase the number of administration personnel in order to reduce the load for teachers’ administrative works.
(5)To relieve teachers of unnecessary works, so they can concentrate on teaching.
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