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Title:Financing higher education through value added tax: a review of the contribution of the Ghana Education Trust Fund (GETFund) in fulfilment of the objectives of Act 581
Author:Atuahene, Francis
Year:2009
Periodical:Journal of Higher Education in Africa (ISSN 0851-7762)
Volume:7
Issue:3
Pages:29-60
Language:English
Geographic term:Ghana
Subjects:foundations
educational financing
higher education
External link:https://www.jstor.org/stable/jhigheducafri.7.3.29
Abstract:The Ghana Education Trust Fund (GETFund), funded by a percentage of the national value added tax (VAT), has had as its purpose, since its establishment in 2000, the enhancement of primary, secondary and particularly tertiary (colleges, universities and polytechnics) education. This research paper examines the perceptions of key stakeholders as to the contributions of the GETFund in addressing principal objectives and challenges such as infrastructural development, research and faculty development, the promotion of technology, mathematics and scientific education, student access and gender equality, in particular in higher education. Through the lens of stakeholders, recommendations are offered for potential enhancements to the GETFund and for its adaptation to other national circumstances. The analysis of this paper is primarily a combination of the perceptions of stakeholders such as vice-chancellors, pro-vice-chancellors, registrars, principals, legislators, student leaders, public officials, as well as available GETFund disbursement formulae and policy papers from 2001 to 2006. The outcome of the study is a series of judgements on the contribution of the GETFund compared to prior government objectives and recommendations relevant to the adaptation of the programme in other nations. Bibliogr., sum. in English and French. [Journal abstract]
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