國小教師課稅政策實施成效評估：以北區六縣市為例

Effects on the Taxation Implementation of Elementary School Teachers: Take Six Counties of North Taiwan as Examples

蔡永方(Yung-Fang Tsai)

指導教授 ： 楊慶麟

中原大學/人文與教育學院/教育研究所/碩士(2014年)

https://doi.org/10.6840/cycu201400257

摘要

本研究旨在瞭解北區六縣市國民小學「教師課稅政策」配套措施實施現況，分析不同背景變項之教師對於「教師課稅政策」配套措施實施看法的差異情形及各縣市集群狀況。並探討北區六縣市國民小學因此配套措施實施後對學校職務分配管理、課程發展運作及學生輔導工作之影響。
本研究採取的研究方法為問卷調查法及訪談法。問卷調查部分，共計1000人作為調查對象，回收有效問卷728份，有效回收率為72.8％。訪談對象抽取八位教師。問卷所得資料以統計軟體SPSS 18.0 for Windows 進行處理，採描述統計、t考驗及單因子變異數分析等統計方法進行分析，並輔以訪談所得資料，獲得以下的研究結論：
一、北區六縣市國小教師對教師課稅政策之滿意度為中度偏低。
二、北區六縣市教師對課稅政策在「教師職務安排管理」面向對促成教師擔任導師的意願成效相對較高，對促成教師從事行政職務的意願成效相對較低。
三、北區六縣市國小教師對課稅政策在「協助教師回歸專業任務」的成效的認同為中度偏低。
四、北區六縣市國小教師對課稅政策在「課程教學與學生輔導」面向的成效為中度偏低。
五、13-24班的學校、無超鐘點、年資淺、擔任導師者對政策認同大於其他組別。
六、各縣市國小教師對課稅政策成效的看法認同度可分為兩組：臺北市、新北市、新竹市為同一組集群，其得分低於另一組之基隆市、新竹縣、桃園縣。

關鍵字

教師課稅政策 ； 成效評估 ； 國小教師

並列摘要

The main purposes of this research were to study the current status of teacher supplementary measures of tax policy in six cities and counties in the north, analyze the opinions and differences of elementary school teachers with various background variables and investigate the influence of job distribution management、curriculum development operation、and students guidance.
The research method involves self-designed survey questionnaire and interviews. A total of 1000 questionnaires were handed out,728 questionnaires were answered completely, and the valid return rate was 72.8％. The interviews includes 8 teachers participated in this program. Data from questionnaires were analyzed by the statistical software SPSS 18.0 for Windows using descriptive statistics, t-test, and one-way ANOVA. The interview data were analyzed qualitatively.
The conclusions of this study are summarized as follows:
1.The satisfaction of teacher supplementary measures of tax policy is under intermediate degree in six cities and counties in the north.
2.Teachers’ cognition toward “the job rotation of elementary school as tutors” achieve higher willing than as school administrative tasks.
3.Teachers’ cognition toward “back to specialties” is under intermediate degree.
4.Teachers’ cognition toward “curriculum instruction and students guidance” is under intermediate degree.
5.Teachers teaching in 13-24 classes、no exceed hour、serving below 10years、as tutors achieve higher cognition toward others.
6.The opinions of effects on the taxation implementation from six cities and counties in the north Taiwan can be divided into two groups: Taipei City, New Taipei City and Hsinchu City are in one group. Keelung City, Hsinchu County and Taoyuan County are in the other group which achieves higher degree in the recognition of teacher supplementary measures on tax policy.

並列關鍵字

evaluation ； elementary school teacher ； measures of teacher tax policy

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