Property Tax Reform: An Evaluation of Lagos State Land Use Charge, 2001.
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International Journal of Law and Management. Emerald Group Publishing Limited. United Kingdom.
Purpose-The Lagos State land use charge (LUC) 2001 represents a radical and wholesome restructuring of the entire erstwhile land-based tax system in the state, and the first of its kind in Nigeria. The purpose of this paper is to examine how this maiden holistic intervention in property tax 'administration in Nigeria has fared in its first nine years. Design/methodology/approach — Primary data were garnered from stakeholders through personal interviews and structured questionnaires, while secondary data include information from the enabling act and other-related materials. Findings — It was noted that the intervention failed to conform to best practice both in policy and administration. As a result, the reform has not ceased to generate controversies, has enjoyed limited acceptability, and achieved limited success. Originality/value — Taking a cue from the experiences of countries that have demonstrated best practices in property tax reform, the paper proffers suggestions, covering both policy (e.g. extensive stakeholders' consultation) and administration (e.g. improved links between tax payment and provision of local services) that would help to sustain the reform intervention and make it sufficiently worthwhile. Keywords Property tax, Nigeria, Local government finance, Statute law Paper type Research paper
Property Tax , Local Government Finance , Nigeria , Statute Law , Research Subject Categories::SOCIAL SCIENCES
Babawale, G.K & T.G. Nubi (2011). Property Tax Reform: An Evaluation of Lagos State Land Use Charge, 2001. International Journal of Law and Management. Emerald Group Publishing Limited. UK.