Articles · Vol. 7 No. 3 (2009): Journal of Higher Education in Africa · Pages 29-60

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

  • Francis Atuahene
    Francis Atuahene Department of Educational Development, West Chester University of Pennsylvania https://orcid.org/0000-0001-8264-0674 (unauthenticated)
    Dr. Atuahene earned a Doctor of Philosophy (PhD) degree in Higher Education Administration and Policy and a cognate in College Student Personnel. He earned a Master of Arts in International Affairs (MAIA), with a regional concentration in African Politics, and Master of...
    Their articles →
Vol. 7 · 2009 No. 3 Journal of Higher Education in Africa JHEA

Abstract

The Ghana Education Trust Fund (GETFund), funded by a percentage of the national Value Added Tax, has had as its purpose, since its establish- ment in 2000, the enhancement of primary, secondary and particularly terti- ary education. This research paper examines the perceptions of key stakeholders as to the contributions, thus far, of the GETFund in address- ing principal objectives and challenges such as infrastructural develop- ment, research and faculty development, the promotion of technology, mathematics and scientific education, student access and gender equity. Through the lens of stakeholders, recommendations are offered for poten- tial enhancements to the GETFund and for its adaptation to other national circumstances. The analysis of this paper is primarily a combination of the perceptions of stakeholders such as vice-chancellors, pro-vice-chancel- lors, registrars, principals, legislators, student leaders, public officials, etc., as well as available GETFund disbursement formulae and policy papers from 2001 to 2006. The outcome of this study is a series of judgements on the contribution of the GETFund compared to prior government objectives and recommendations relevant to the adaptation of the programme in other nations.

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

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.

Keywords

Higher Education Ghana Objectives

Statistics

Abstract views
1,713
Downloads
163

Citations

9 citations

See citing publications Google Scholar

Citations counted by OpenAlex, an open index of scholarly literature, updated weekly. Google Scholar may count more.

Author Biography

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

    Dr. Atuahene earned a Doctor of Philosophy (PhD) degree in Higher Education Administration and Policy and a cognate in College Student Personnel. He earned a Master of Arts in International Affairs (MAIA), with a regional concentration in African Politics, and Master of Public Administration (MPA) all from the Ohio University. He also received a Bachelor of Arts (Hons.) degree in Political Science with Philosophy from the University of Ghana. Dr. Atuahene has a two-pronged research interests focusing on higher education policy, student success and retention. Dr. Atuahene believes in empowering students to be academically independent. To him, teaching and advising is a calling, a labor of love!

References

  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.

In this issue

Vol. 7 No. 3 (2009): Journal of Higher Education in Africa →