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Numéro

Vol. 7 No 3 (2009): Revue de l’enseignement supérieur en Afrique

Issue Published : novembre 12, 2010

2 - 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

https://doi.org/10.57054/jhea.v7i3.1594
Francis Atuahene
Department of Educational Development, West Chester University of Pennsylvania
https://orcid.org/0000-0001-8264-0674

Corresponding Author(s) : Francis Atuahene

Fatuahene@wcupa.edu

Revue de l’enseignement supérieur en Afrique, Vol. 7 No 3 (2009): Revue de l’enseignement supérieur en Afrique
Article Published : octobre 1, 2009

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Résumé

Depuis sa création en l’an 2000, l’objectif du Fond fiduciaire du Ghana pour l’enseignement (GETFund), qui est financé en partie par les recettes de la TVA nationale, est d’améliorer l’enseignement primaire, secondaire et particulièrement universitaire. Cet article analyse ce qui, du point de vue des principales parties prenantes, a été jusqu’ici la contribution du GETFund à la réalisation de certains des principaux objectifs et défis tels que le développement des infrastructures, la recherche et le développement des facultés, la promotion des technologies, des mathématiques et de l’enseignement des sciences, l’accès des étudiants et l’égalité entre les genres. Sur la base des perspectives des parties prenantes, des améliorations potentielles sont recommandées pour le GETFund et pour son adaptation à d’autres situations nationales. Cette analyse procède principalement par une synthèse des points de vue des parties prenantes tels que les recteurs, vices recteurs, agents des inscriptions, directeurs, législateurs, dirigeants des étudiants, fonctionnaires, etc., avec des formulaires de décaissements et des notes d’orientation disponibles entre 2001 et 2006. Le résultat obtenu est une série d’appréciations portés sur la contribution du GETFund qui est comparée aux objectifs précédents du gouvernement et aux recommandations concernant l’adaptation du pro- gramme à d’autres pays.

Mots-clés

Education supérieure Ghana Objectives

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Francis Atuahene. (2009). 2 - 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. Revue De l’enseignement supérieur En Afrique, 7(3), 29–60. https://doi.org/10.57054/jhea.v7i3.1594
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Les références
  1. African Development Bank, 2005, ‘Ghana: Evaluation of Bank Assistance to Education Sector’, Retrieved on March 2007 from http://www.afdb.org/pls/portal/docs/PAGE/ADB_ADMIN_PG/DOCUMENTS/EVALUATIONREPORTS/EN_GHANApercent20EDUC ATIONpercent20SECT ORper cent20EVALUATION.PDF
  2. Baah-Wiredu, K., 2003, Speech delivered by the Minister of Education, Youth and Sports at the Meet the Press series. Retrieved January 15, 2006, from http:// www.ghana.gov.gh/dexadd/meys.pdf
  3. Benneh, G., 2002, ‘Research Management in Africa’, Higher Education Policy, 15 (3), 249-262.
  4. Effah, P., 2003, ‘Ghana’, in D. Teffera & P. G. Altbach, eds., African Higher Education: An International Reference Handbook (pp. 338- 349). Bloomington, IN: Indiana University Press.
  5. Ghana Education Trust Fund Bill, Act 581, 2000, Assembly Press, Accra: Ghana.
  6. Ghana Education Trust Fund, 2001, Disbursement Formula submitted to the Parliament of Ghana, Accra: Ghana.
  7. Ghana Education Trust Fund, 2002, Disbursement Formula submitted to the Parliament of Ghana, Accra: Ghana.
  8. Ghana Education Trust Fund, 2003, Disbursement Formula submitted to the Parliament of Ghana, Accra: Ghana.
  9. Ghana Education Trust Fund, 2004, Disbursement Formula submitted to the Parliament of Ghana, Accra: Ghana.
  10. Ghana Education Trust Fund, 2005, Disbursement Formula submitted to the Parliament of Ghana, Accra: Ghana.
  11. Kigotho, W., 2004, ‘A “Swarthmore” Grows in Ghana: Unexpected Wealth led an American-educated Businessman to Start a Small Private College’, The Chronicle of Higher Education. 51(11), A36.
  12. Kukla, A., 2000, Social Constructivism and the Philosophy of Science, London: Routledge.
  13. Ministry of Education, 1996, ‘International Conference on Education’, National report presented to the 45th Session of the International Conference on Education, Geneva, Retrieved on September 2004 from http://www.ibe.unesco.org./countries/ countryDossier/natrep96/Ghana96.pdf
  14. Ministry of Education, Science and Sports, 2008, Preliminary Education Sector Performance Report, 2008, Accra, Ghana.
  15. Osafo-Maafo, Y., 2004, Republic Of Ghana: The Budget Statement and Economic Policy of the Government of Ghana for the 2001 Financial Year presented to Parliament. Retrieved on March 2003 from http://siteresources.worldbank.org/ GHANAEXTN/Resources/bud2004.pdf.
  16. Osafo-Maafo, Y., 2001, Republic of Ghana: The Budget Statement and Economic Policy of the Government of Ghana for the 2001 Financial Year presented to Parliament. Retrieved on March 2003 from http://www.ghanareview.com/ Budget2001.htm.
  17. Parliamentary Debates Official Report, 2003, Ministry of Parliamentary Affairs, Accra: Ghana.
  18. Patton, Q.M., 2002, Qualitative Research & Evaluation Methods (3rd ed.), Thousand Oaks: Sage.
  19. Public Affairs Department, Embassy of Ghana, Washington DC, 2004, ‘SSNIT Calls for Repayment of Student Loans in the United States’, General News. Retrieved March 11, 2005 from http://www.ghanaweb.com/GhanaHomePage/NewsArchive/ artikel.php?ID=65132.
  20. Republic of Ghana, 2004, ‘The Development of Education National Report of Ghana’, A paper presented by the basic education division - Ghana Education Service at the forty-seventh session of the International Conference on Education (ICE), Geneva. Retrieved on May 2006 from http://www.ibe.unesco.org/international/ ICE47/English/Natreps/reports/ghana.pdf.
  21. Republic of Ghana, 2003, ‘Development of Senior Secondary Education Project (Education III) Appraisal Report’, ADF/BD/WP/2003/96. Retrieved on June 2009 from
  22. http://www.afdb.org/fileadmin/uploads/afdb/Documents/Project-and-Operations/GH-2003-096-EN-ADF-BD-WP-REV.1-GHANA-REV-AR-EDUCATION- III.PDF
  23. Rossouw, H., 2001, ‘Bad Loans Burden Ghana’s Student Aid’, The Chronicle of Higher Education, November.
  24. Rubin, J.H, & Rubin, S. I., 2005, Qualitative Interviewing: The Art of Hearing from Data, Thousand Oaks: Sage.
  25. SAPRI, Ghana, 2001, ‘The impact of SAP on Access to and Quality of Tertiary Education Ghana’, Retrieved on June 11, 2005, from http://www.saprin.org/ghana/ research/gha_education.pdf.
  26. Sawyerr, A., 2004, ‘Challenges Facing Africa Universities: Selected issues’, African Studies Review, 47 (1), 1-59.
  27. Sawyerr, A., 2001, ‘The Student Loans Scheme: Two Decades of Experience in Ghana’, National Council for Tertiary Education, Tertiary Education Series 1(3), 1-12.
  28. The Constitution of the Republic of Ghana, 1992, Retrieved February 15 2008 from http://www.judicial.gov.gh/constitutionper cent20ofper cent20ghana/home.htm The National Council for Tertiary Education, 1998, Paul Effah, ed., ‘Report on Funding
  29. Tertiary Education’, Technical Report Series, 1(1), 1-16.
  30. World Bank, 2000, ‘Higher Education in Developing Countries Peril and Promise: The Task Force on
  31. Higher Education and Society Report’, Retrieved on March 2004 from
  32. http://www.tfhe.net/report/downloads/report/whole.pdf.
Read More

Les références


African Development Bank, 2005, ‘Ghana: Evaluation of Bank Assistance to Education Sector’, Retrieved on March 2007 from http://www.afdb.org/pls/portal/docs/PAGE/ADB_ADMIN_PG/DOCUMENTS/EVALUATIONREPORTS/EN_GHANApercent20EDUC ATIONpercent20SECT ORper cent20EVALUATION.PDF

Baah-Wiredu, K., 2003, Speech delivered by the Minister of Education, Youth and Sports at the Meet the Press series. Retrieved January 15, 2006, from http:// www.ghana.gov.gh/dexadd/meys.pdf

Benneh, G., 2002, ‘Research Management in Africa’, Higher Education Policy, 15 (3), 249-262.

Effah, P., 2003, ‘Ghana’, in D. Teffera & P. G. Altbach, eds., African Higher Education: An International Reference Handbook (pp. 338- 349). Bloomington, IN: Indiana University Press.

Ghana Education Trust Fund Bill, Act 581, 2000, Assembly Press, Accra: Ghana.

Ghana Education Trust Fund, 2001, Disbursement Formula submitted to the Parliament of Ghana, Accra: Ghana.

Ghana Education Trust Fund, 2002, Disbursement Formula submitted to the Parliament of Ghana, Accra: Ghana.

Ghana Education Trust Fund, 2003, Disbursement Formula submitted to the Parliament of Ghana, Accra: Ghana.

Ghana Education Trust Fund, 2004, Disbursement Formula submitted to the Parliament of Ghana, Accra: Ghana.

Ghana Education Trust Fund, 2005, Disbursement Formula submitted to the Parliament of Ghana, Accra: Ghana.

Kigotho, W., 2004, ‘A “Swarthmore” Grows in Ghana: Unexpected Wealth led an American-educated Businessman to Start a Small Private College’, The Chronicle of Higher Education. 51(11), A36.

Kukla, A., 2000, Social Constructivism and the Philosophy of Science, London: Routledge.

Ministry of Education, 1996, ‘International Conference on Education’, National report presented to the 45th Session of the International Conference on Education, Geneva, Retrieved on September 2004 from http://www.ibe.unesco.org./countries/ countryDossier/natrep96/Ghana96.pdf

Ministry of Education, Science and Sports, 2008, Preliminary Education Sector Performance Report, 2008, Accra, Ghana.

Osafo-Maafo, Y., 2004, Republic Of Ghana: The Budget Statement and Economic Policy of the Government of Ghana for the 2001 Financial Year presented to Parliament. Retrieved on March 2003 from http://siteresources.worldbank.org/ GHANAEXTN/Resources/bud2004.pdf.

Osafo-Maafo, Y., 2001, Republic of Ghana: The Budget Statement and Economic Policy of the Government of Ghana for the 2001 Financial Year presented to Parliament. Retrieved on March 2003 from http://www.ghanareview.com/ Budget2001.htm.

Parliamentary Debates Official Report, 2003, Ministry of Parliamentary Affairs, Accra: Ghana.

Patton, Q.M., 2002, Qualitative Research & Evaluation Methods (3rd ed.), Thousand Oaks: Sage.

Public Affairs Department, Embassy of Ghana, Washington DC, 2004, ‘SSNIT Calls for Repayment of Student Loans in the United States’, General News. Retrieved March 11, 2005 from http://www.ghanaweb.com/GhanaHomePage/NewsArchive/ artikel.php?ID=65132.

Republic of Ghana, 2004, ‘The Development of Education National Report of Ghana’, A paper presented by the basic education division - Ghana Education Service at the forty-seventh session of the International Conference on Education (ICE), Geneva. Retrieved on May 2006 from http://www.ibe.unesco.org/international/ ICE47/English/Natreps/reports/ghana.pdf.

Republic of Ghana, 2003, ‘Development of Senior Secondary Education Project (Education III) Appraisal Report’, ADF/BD/WP/2003/96. Retrieved on June 2009 from

http://www.afdb.org/fileadmin/uploads/afdb/Documents/Project-and-Operations/GH-2003-096-EN-ADF-BD-WP-REV.1-GHANA-REV-AR-EDUCATION- III.PDF

Rossouw, H., 2001, ‘Bad Loans Burden Ghana’s Student Aid’, The Chronicle of Higher Education, November.

Rubin, J.H, & Rubin, S. I., 2005, Qualitative Interviewing: The Art of Hearing from Data, Thousand Oaks: Sage.

SAPRI, Ghana, 2001, ‘The impact of SAP on Access to and Quality of Tertiary Education Ghana’, Retrieved on June 11, 2005, from http://www.saprin.org/ghana/ research/gha_education.pdf.

Sawyerr, A., 2004, ‘Challenges Facing Africa Universities: Selected issues’, African Studies Review, 47 (1), 1-59.

Sawyerr, A., 2001, ‘The Student Loans Scheme: Two Decades of Experience in Ghana’, National Council for Tertiary Education, Tertiary Education Series 1(3), 1-12.

The Constitution of the Republic of Ghana, 1992, Retrieved February 15 2008 from http://www.judicial.gov.gh/constitutionper cent20ofper cent20ghana/home.htm The National Council for Tertiary Education, 1998, Paul Effah, ed., ‘Report on Funding

Tertiary Education’, Technical Report Series, 1(1), 1-16.

World Bank, 2000, ‘Higher Education in Developing Countries Peril and Promise: The Task Force on

Higher Education and Society Report’, Retrieved on March 2004 from

http://www.tfhe.net/report/downloads/report/whole.pdf.

Biographie de l'auteur

Francis Atuahene, Department of Educational Development, West Chester University of Pennsylvania

Le Dr Atuahene est titulaire d'un doctorat en philosophie (PhD) en administration et politique de l'enseignement supérieur et d'un diplôme apparenté en personnel étudiant collégial. Il a obtenu une maîtrise ès arts en affaires internationales (MAIA), avec une concentration régionale en politique africaine, et une maîtrise en administration publique (MPA) de l'Université de l'Ohio. Il a également obtenu un baccalauréat ès arts (avec distinction) en sciences politiques avec philosophie de l'Université du Ghana. Le Dr Atuahene a des intérêts de recherche à deux volets axés sur la politique de l'enseignement supérieur, la réussite et la rétention des étudiants. Le Dr Atuahene croit en l'autonomisation des étudiants pour qu'ils soient académiquement indépendants. Pour lui, enseigner et conseiller est une vocation, un travail d'amour !

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