The Sustainable Development of Education Policy: Taking UK Value Added Tax as An Example
DOI:
https://doi.org/10.54097/m67exa62Keywords:
Value added tax; educational policy; educational finance; educational equity.Abstract
In recent years, the application of Value Added Tax (VAT) policy in the education field in the UK has sparked widespread discussion, especially its impact on the financial situation of state schools and private schools. This article focuses on the current framework of the UK VAT policy and its positive impact on the education system, aiming to explore how tax leverage can optimise the allocation of educational resources and promote educational equity. The research finds that the implementation of VAT policy has increased the government's fiscal revenue by about 2.5 billion pounds and provided important financial support for the renewal of teaching equipment, the construction of teaching staff and the improvement of digital literacy in state schools. In addition, through the precise tax redistribution mechanism, the policy helps to narrow the difference in resources between state and private schools and promotes the balanced development of the education system. This paper also puts forward a series of policy optimisation suggestions, including establishing a dynamic monitoring system, strengthening the cooperation between public and private schools, and improving the teacher development mechanism, to further enhance the implementation effect of the policy. The research provides a theoretical and practical reference for improving the 'equity-oriented' education fiscal and taxation policies and provides a useful reference for the application of fiscal and taxation tools in global education governance.
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