Journal • CITN Journal

Editorial Board

Editor-in-Chief

Professor Rafiu Oyesola Salawu

Department of Management & Accounting, Faculty of Administration, Obafemi Awolowo University, Ile-Ife

Managing Editor

Professor Godwin Emmanuel Oyedokun

Department of Management & Accounting, Lead City University, Ibadan, Nigeria

Editorial Board Secretary

Mary-Fidelis Chidoziem Abiahu

Director, Research and Professional Standard, Chartered Institute of Taxation of Nigeria

Editorial Board Members

Professor Chinedum Nathaniel Nwezeaku

Federal University of Technology, Owerri

Professor John Adeoti

Nigeria Institute of Social and Economic Research (NISER), Ibadan

Professor Uche Jack-Osimiri

Faculty of Law, River State University, Port Harcourt

Professor Aruwa Suleiman Akwu-Odo Salihu

Nasarawa State University, Keffi Nasarawa State Nigeria

Dr. Eiya Ofiafoh Ofiafoh (Associate Professor)

Department of Accounting, University of Benin, Benin City, Nigeria

Dr. Stephen Chukwuemeka Mark Abani

MCSA Worldwide Projects Limited, Abuja, Nigeria

Dr. Kenny Adedapo Soyemi

Department of Accounting, Olabisi Onabanjo University, Ago Iwoye, Ogun State, Nigeria

Professor Joseph Uchenna Uwaleke

Department of Banking & Finance, Nasarawa State University, Keffi Nasarawa State, Nigeria

Barrister Chukwuemeka Eze

Faculty of Law, Nasarawa State University, Keffi Nasarawa State, Nigeria

Mr. Simon Nwanmaghyi Kato

Federal Inland Revenue Service, Chairman’s Office, Abuja, Nigeria

EVALUATING THE EFFECT OF GOVERNMENT TAX POLICIES ON EDUCATIONAL RESOURCES AVAILABLE TO ACADEMIC STAFF

Description

EVALUATING THE EFFECT OF GOVERNMENT TAX POLICIES ON EDUCATIONAL RESOURCES AVAILABLE TO ACADEMIC STAFF

Authors

OLUWOLE-MOSES, Omotayo Matina

Abstract

This study evaluates the impact of government tax policies on the availability and quality of educational resources for academic staff in Lagos State tertiary institutions. The objectives include assessing the relationship between tax revenue and resources, as well as evaluating tax policies' influence on salaries and benefits. The study was guided by four research questions. Survey research design was employed, targeting approximately 2,600 academic staff across three institutions: Lagos State University, Lagos State Polytechnic, and Lagos State University of Education. A sample of 600 lecturers was selected using purposive, convenience, and stratified random sampling techniques. Data were collected through a validated 27-item structured questionnaire, achieving a response rate of 73%. Data analysis involved descriptive statistics and Analysis of Variance to examine relationships among variables. Major findings indicate a significant relationship positive between government tax revenue and the availability of educational resources, as well as a notable influence of tax policies on academic staff salaries. Conclusions highlight the critical need for enhanced tax revenue allocation to education and revisions of tax policies to better support academic staff. Major recommendations include increasing funding for educational resources and implementing performance-based funding models to promote accountability and improve educational quality.

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