IIARD International Institute of Academic Research and Development

Journal of Accounting and Financial Management (JAFM )

E-ISSN 2504-8856
P-ISSN 2695-2211
VOL. 9 NO. 7 2023
DOI: https://doi.org/10.56201/ijssmr.v8.no1.2022.pg32.40

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Effect of Tertiary Education Tax Fund (TETFUND) On Management in Nigerian Tertiary Education

Confidence Joel Ihenyen (PhD) & Tovie Annabel Stephen Ogbise

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Abstract

The Tertiary Education Tax Fund's (TETFUND) effect on management in Nigerian tertiary education was investigated in this study. The primary objective of the study was to determine whether the distribution of ETF money to Nigerian postsecondary institutions has a significant effect on the number of students who enroll there. The hypothesis was created with the investigation's objectives in mind. A survey and a time series were employed as the research methods. Data were obtained from the National Bureau of Statistics using financial ratios, and they were analyzed using regression analysis and SPSS statistical software version 20.0. According to the study's findings, there is no connection between the enrollment rates of Nigerian tertiary institutions and the amount of ETF funds provided to those schools. The study's findings suggest that in order for the intervention body to create worthwhile employment, funding should be distributed in accordance with the enrollment percentage of Nigeria's higher education institutions.

keywords:

Tertiary Education, TETFUND, management, and University are keywords

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References:

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