THE ROLE OF EDUCATION TAX FUND IN THE PHYSICAL DEVELOPMENT OF NIGERIAN PRIMARY SCHOOLS

      This research covered or investigated on the roles  of  education tax  fund (ETF)  in the physical development of   Nigerian primary schools, with particular reference to some  selected primary schools in Ebyia Development Centre of  Ebonyi  State.
In  the course of the study  the following research questions were used:
1.      Does the Education Tax  Fund has any role to play in  the physical development of primary schools  in Ebyia  Local Government Area?  

2.      Secondly, does the Education Tax Fund  projects have any effect on the pupils of the selected primary school in Ebyia Development Centre?
3.      Thirdly, who decided on the nature of project(s)  to be implemented  and  how?
4.      Again,  to what extent has education Tax Fund achieved its objectives of improving educational  facilities and infrastructure development of  primary  schools in Ebyia Development Centre.
5.      What  are the major constraints that militate against  the achievement of Education Tax Fund objectives?
      Based  on the above   research questions, the following  findings were made accordingly. 

      Firstly, it was discovered that the role of Education Tax  Fund  in the physical development of Nigerian primary schools in Ebyia development centre in particular is quite enormous.
      Secondly,  the projects  implemented by the fund- ETF were found to have positive effect on the pupils of the selected primary school in Ebyia development center.  This was observed through the positive changes in the behaviour of these pupils and equally their performances in their subsequent examination records.
      Thirdly, it was  uncovered that the school head decides on the nature of projects  to be implemented and how they should be.
      Another  findings shows that  education Tax fund has  achieved its objectives of improving educational facilities and  infrastructure development of primary schools  in Ebyia Development Center
      The fund  does  this by; ensuring that all its projects in the primary schools  were completed on time;  providing  necessary facilities like equipment for primary science and  other technical subjects, textbooks  for school library.  Constructing staff room blocks and classroom buildings in these  schools in Ebyia Development Centre
      Finally, it was equally discovered that some constraints work against the achievement of education Tax Fund   objective. And this constraints ranges from the vandalisation of the projects implemented by Education Tax Fund, lack of professionals that could make adequate use of learning aids  provided by the ETF; and robbery incident in these schools which has led to loss of some facilities provided to facilitate teaching  -  learning. 

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