Taxing or aiding private universities: Educational administrators’ view points in Cross River State, Nigeria towards policy modification

Abstract

This study explored universities educational managers opinion in Cross River State, Nigeria on taxing or aiding private universities in Nigeria and its implications for policy modification. This survey designed study had
three research questions which guided the investigation. With the use of simple random sampling technique, 88 educational administrators were drawn from the population comprising of the directors, dean and head of
departments in the two institutions studied. Data collection were carried out using a researcher constructed instrument known as Private University Taxing or Aiding Questionnaire (PUTAQ). Descriptive statistics using
tables, percentages and rank order were used to statistically analyze data collected. Results obtained revealed various merits/demerits of taxing or aiding private universities, and that private universities should not be taxed for now since they were still at the developing stage in Nigeria. Aids in the form of specific grant-in-aid should be given to the universities by government. It was recommended that private universities in Nigeria should be given a definite tax holiday period and that there should be a relaxation of visa on expatriate services in education by the government