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PROBLEMS AND PROSPECTS OF TAXING OF AIDING PRIVATE EDUCATIONAL INSTITUTIONS IN NIGERIA.
Summary The logical demand-expectation is that private educational institutions should provide education in tandem with public educational institutions for citizenry. The development of private institutions side by side the public institutions for a common purpose of providing a wholesome development of an individual with skills to live a fulfilled life and contribute effectively to the society can hardly be controverted. Granted that the process of educational provision with quality control and due ethical observations by private schools are ensured, one would definitely make a persuasive case for aiding private educational institutions in Nigeria without trifle the effectiveness of private institutions. Aiding private efforts in payment of staff infrastructural development and maintenance of the school plant would certainly enhance the contribution of private schools to the total manpower and thus economic development of the nation. But we remain hesitant and chary to exonerate private educational institutions from practices that appear to be intrinsically inspired by undeclared economic motives. An unbridled ambition to charge high fees and accessories appears to be gaining ground in most private institutions. A blatant violation of ground rules in educational provision may attract sanctions including a ruthless taxing as perhaps, a punitive measure intended to share out part of the “loot”. But there is also a routine taxing of “business enterprises” which a private institution, often regarded as “Limited Liability Company” cannot stand exempt. This lead paper is focused on the Problems and Prospects of Taxing or Aiding private educational institutions in Nigeria. |
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