American Journal of Economics
p-ISSN: 2166-4951 e-ISSN: 2166-496X
2019; 9(3): 133-139
doi:10.5923/j.economics.20190903.06
Saturninus Kasozi-Mulindwa, Beric Okware
Uganda Management Institute, Kampala, Uganda
Copyright © 2019 The Author(s). Published by Scientific & Academic Publishing.
This work is licensed under the Creative Commons Attribution International License (CC BY).
http://creativecommons.org/licenses/by/4.0/
Globally, governments are responsible for ensuring access and quality education. As a result, the Uganda government with support from development partners introduced universal education at both primary and secondary level of education with aim to achieve the Education for All (EFA) and Millennium Development Goals currently known as Sustainable Development Goals (SDGs). The introduction of the programmes led to increase in access at all levels of education with quality in questions. Private schools also mushroomed due to meet stakeholders demand for access and quality. However in 2014/2015 national budget, the government introduced corporation tax on private primary and secondary schools. Some stakeholders reacted that taxes are likely to have unforeseen consequences in regard to overall access and quality of education services. The purpose of this study therefore is to establish the effect of corporate tax on primary and secondary schools access and quality of education. The study adopted a qualitative interpretive approach and a case study design. Data was collected using interview guides and focus group discussions. Field research was conducted in three district of Kampala, Jinja and Wakiso in Uganda for a period of three months. Documentary review was done mainly from national databases and reports managed by the Ministry of Education and Sports (MoES). All interviews were recorded and transcripts transcribed verbatim, continually coded and then repeatedly analysed both chronologically and thematically in order to isolate the key issues pertaining to the research question. Findings indicate that taxes influenced increase in school fees, increased dropout rate and improved the teacher student ratio since teachers had fewer children to attend to which is good for teacher learner contact. In conclusion, the paper posits that corporate tax compounds inequality to access and also affects quality of education particularly to rural and vulnerable population.
Keywords: Corporate Tax, Private Schools, Education Access and Quality
Cite this paper: Saturninus Kasozi-Mulindwa, Beric Okware, Corporation Tax on Private Primary and Secondary Schools: Implications on Access and Quality Education, American Journal of Economics, Vol. 9 No. 3, 2019, pp. 133-139. doi: 10.5923/j.economics.20190903.06.