Version 1
: Received: 5 October 2017 / Approved: 6 October 2017 / Online: 6 October 2017 (09:05:56 CEST)
How to cite:
Oraka, A.; Ogbodo, O.; Ezejiofor, R. Effect of Tertiary Education Tax Fund (TATFUND) in Management of Nigerian Tertiary Institutions. Preprints2017, 2017100033. https://doi.org/10.20944/preprints201710.0033.v1
Oraka, A.; Ogbodo, O.; Ezejiofor, R. Effect of Tertiary Education Tax Fund (TATFUND) in Management of Nigerian Tertiary Institutions. Preprints 2017, 2017100033. https://doi.org/10.20944/preprints201710.0033.v1
Oraka, A.; Ogbodo, O.; Ezejiofor, R. Effect of Tertiary Education Tax Fund (TATFUND) in Management of Nigerian Tertiary Institutions. Preprints2017, 2017100033. https://doi.org/10.20944/preprints201710.0033.v1
APA Style
Oraka, A., Ogbodo, O., & Ezejiofor, R. (2017). Effect of Tertiary Education Tax Fund (TATFUND) in Management of Nigerian Tertiary Institutions. Preprints. https://doi.org/10.20944/preprints201710.0033.v1
Chicago/Turabian Style
Oraka, A., Okenwa Ogbodo and Raymond Ezejiofor. 2017 "Effect of Tertiary Education Tax Fund (TATFUND) in Management of Nigerian Tertiary Institutions" Preprints. https://doi.org/10.20944/preprints201710.0033.v1
Abstract
This study set out to determine the effect of Tertiary Education Tax Fund (TETFUND) on management in Nigerian tertiary education. Specifically, the study sought to determine whether ETF fund allocations to Nigerian Tertiary Institutions significantly affect the enrollment ratio to Nigerian Tertiary Institutions in Nigeria. The hypothesis was formulated in line with the objectives of the study. Survey and Time series research design were adopted. Data were obtained from National Bureau of Statistics by use of financial ratios and tested using regression analysis with aid of SPSS statistical package version 20.0. Based on the analysis, the study found that ETF fund allocations to Nigerian Tertiary Institutions have no correlation with the enrollment ratio of Nigerian Tertiary Institutions. Based on the findings, the study recommends that to the intervention agency to achieve meaningful on its constituents fund allocations should commensurate with enrolment ratio of tertiary institutions in Nigeria.
Keywords
Tertiary Education, TETFUND, Management, University
Subject
Business, Economics and Management, Accounting and Taxation
Copyright:
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
