Evaluating the Effect Of Government Tax Policies on Educational Resources available to Academic Staff

Oluwole-Moses Omotayo Matina
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Oluwole-Moses Omotayo Matina: Department of Accounting Education, Federal College of Education (Technical), Akoka, Lagos State, Nigeria. Email: obehigold@yahoo.co.uk

Journal of Taxation and Economic Development, 2025, vol. 24, issue 1, 43-57

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

Keywords: Government Tax Policies; Educational Resources; Academic Staff; Tertiary Institutions (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ris:jotaed:021992

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