Perhaps, what is required in Nigeria is categorization of
the educational institutions into proprietary educational
institutions and not-for-profit educational institutions. The
proprietary may be allowed to charge higher fees and be subjected
to tax as appropriate while the not-for-profit institutions
continue to operate charging reasonable tuition fees and enjoying
full tax exemption
"Ask me my three main priorities for government and I tell
you education, education, and education". This was Rt Hon.
Tony Blair of United Kingdom in October 1996. As far as Nigeria is
concerned, the level of infrastructural deficit has made education
just one of the critical priorities. There are three other
priorities in power, housing and transport in no particular order
of importance. For instance, Nigeria has an estimated $300 billion
infrastructure gap which the current government needs to
finance.