Barriers to effective property tax reform in Nigeria: Implementation of the land use charge in Enugu state

Obinna Collins Nnamani, Kenechi Peter Ifeanacho, Ezinne Ifeoma Onyekwelu and Paul Chibueze Ogbuefi

Land Use Policy, 2023, vol. 126, issue C

Abstract: The principal objective of this research is to explore the barriers to the effective implementation of the centralised property tax reform programme in Enugu state, Nigeria. This study adopts a qualitative research approach using primary and secondary information. Key stakeholders comprising the estate surveyors and valuers/property managers, a senior staff member of the Enugu state Board of Internal Revenue and members of the land use charge tribunal were selected for in-depth semi-structured interview. Findings show that policy design, political/governance, and technical are the three major barriers to the implementation of the land use charge. Based on these findings, this study recommends the decentralisation of the land use charge administration system; adoption of capital basis for property assessment; massive public sensitisation; demonstration of political will by the property-owning elites; adoption of the collection-led approach in the implementation of the property tax reform policy; deploying ICT such as geo-referencing software in property information gathering and computer-aided mass appraisal method (CAMA) in the valuation of properties. This research highlights how not to design and implement property tax reform in a developing economic context for enhanced property tax revenue performance.

Keywords: Property tax reform; Barrier; Property taxation; Land use charge; Nigeria (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:lauspo:v:126:y:2023:i:c:s0264837723000108

DOI: 10.1016/j.landusepol.2023.106544

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