It is the obligation of the state to provide and fund education at all levels. In a situation where the state reneges on this responsibility, is it appropriate to impose tax on the universities.
Gafa, this is an interesting question. It is a policy by Ghana Revenue Authority to tax all forms of income generated by public and private higher education institutions. All developmental projects, of which these institutions are beneficiaries, are carried out by the state with such levies. Therefore, I believe it is appropriate to tax these institutions.