사립대학 재정 문제의 합리적 해결방안에 관한 연구 – 교육용 시설에 대한 부가가치세 과세 문제를 중심으로 –

National and public universities and private universities provide the same higher education, except for the operating entities. However, in reality, the government prefers national and public universities over private universities. When national and public universities build new dormitories through private investment projects, a zero rate of value-added tax is applied, but private universities apply tax exemption. In addition, the Ministry of Education is linking the national scholarship support to the tuition freeze, but two-thirds of the university students do not feel the reduction in tuition, and most college students are burdened with other educational expenses other than tuition, such as dormitory and food expenses. Moreover, private universities are unable to keep up with the growing demand for education expenditures in the face of a 15-year freeze on tuition fees. In this regard, this study proposes a zero-tax conversion of value-added tax on educational facilities investment by schools based on the non-discrimination between national and public universities and private universities. In addition, in order to alleviate the burden of education expenses on students, VAT exemption for student welfare services was proposed. This study is unique in that it suggests alternatives for all education under the Framework Act on Education, including early childhood education, elementary and secondary education, not just higher education.