| Summary: | 碩士 === 國立臺南大學 === 教育經營與管理研究所 === 94 === The purposes of this study were to investigate the opinions of educational personnel of elementary schools toward "the policy of cancelling the tax-free of teachers and necessary measures" and offer some suggestions for administration.
This study had methodologically adopted questionnaire survey and semi- structured interview.
The subjects were educational personnel of elementary schools in Taichung County and City. Questionnaires were handed out to the 974 educational personnel. The valid samples were 749. The usable percentage was 76.9%. The questionnaire of the opinions of educational personnel of elementary schools toward the policy of cancelling the tax-free of teachers and necessary measures, was used as an instrument. Data were analyzed by using statistics of percentage, frequency distribution and Chi-square Test.
Based on the result, the main conclusions were as follows:
1. “The policy of cancelling the tax-free of teachers” was obtained the support by most elementary school educational personnel.
2. The person who approved thought that “Based on justice, the people of the Republic of China must pay tax”. And antagonists thought “the teachers in elementary school were much hard than the teachers in senior high school”.
3. Most of the educational personnel in elementary school approved “after 2007” as the implementation time of the policy. And most educational personnel hoped it could administer after having thorough necessary measures year by year.
4. Most of the educational personnel in elementary school approved “to cancel directly”. They hoped it could administer year by year.
5. Most of the educational personnel felt the policy should be suitable for all teachers.
6. Most of the educationists thought they would agree with the policy of cancelling the tax-free of teachers after having thourough necessary measures.
7. In order to reduce the responsibilities of teachers, they hoped it could increase the number of educational personnel to 2.0, even 2.5. in elementary school.
8. About the necessary measures, most of the educational personnel agreed to reduce the teaching hours.
According to the above conclusions, the following suggestions were offered to the educational administraction authority:
1. overall aspect:
(1) Strong the informing and communication of policy, and to hear the opinion of teachers.
(2) To reduce the unfair environment in all levels of schools.
(3) Mass media should objective and neuter.
(4) To stress on the neutrality of policies.
(5) To avoid reducing the salaries of teachers, even to affect educational quality.
(6) Project the thourough necessary measures.
(7) The tax could be used in education.
(8) To clear the rights and duties of teachers.
(9) Let teachers could form a labor union, and to have three rights of labor.
2. necessary measures aspect:
(1) To increase the number of educational personnel in elementary school.
(2) To reduce the teaching hours.
(3) Prevent teachers from the jobs which were not concerned to teaching.
(4) To reduce the students in class.
(5) Advance the salary of tutors.
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