THE EFFECT OF GOVERNMENT POLICIES ON PROPERTY TAX COMPLIANCE AMONG NIGERIAN LANDOWNERS
Loading...
Date
2024
Journal Title
Journal ISSN
Volume Title
Publisher
Faculty of Management and Social Sciences
Abstract
This study examines the effect of government policies on property tax compliance among
Nigerian landowners, with a focus on how regulatory, fiscal, and administrative policies
influence taxpayer behavior. The research explores the role of technological innovations, such
as data management and communication tools, in enhancing tax administration and
compliance rates. Using a mixed-methods approach, primary data were collected through
structured questionnaires administered to landowners, while secondary data from government
tax reports were analyzed. The study employs descriptive and inferential statistics to assess the
relationship between government policies, technological innovations, and property tax
compliance. Findings reveal that while regulatory and fiscal policies establish a legal
framework for property taxation, inconsistent implementation and perceived unfairness hinder
compliance. Administrative policies, particularly in assessment and collection procedures,
significantly impact compliance rates. Technological innovations, such as GIS applications
and automated tax management systems, improve efficiency and transparency, enhancing
taxpayer trust and voluntary compliance. However, challenges like inadequate taxpayer
education and poor public perception of the tax system remain. The study concludes that
effective government policies, complemented by technological innovations, are essential for
achieving higher compliance rates and improved revenue generation. This research provides
valuable insights for policymakers aiming to refine tax administration strategies and foster
greater taxpayer engagement. It recommends enhanced public awareness programs and
consistent policy implementation to address gaps in compliance. Future research could explored
the long-term effects of policy changes and technology adoption on property tax revenues
Description
This study investigates how government policies influence property tax compliance among Nigerian landowners. It examines the roles of regulatory, fiscal, and administrative policies alongside technological innovations in shaping taxpayer behavior. Using mixed methods, the study finds that inconsistent policy implementation and perceived unfairness reduce compliance. Administrative processes and technologies like GIS and automated systems improve efficiency, transparency, and voluntary compliance. The study concludes that effective policies, supported by technology and better taxpayer education, are key to improving compliance and revenue generation.
Keywords
Citation
Abdullahi, A. T., SALAUDEEN, I., SHUAIB, A.-H., Mustapha, M. B., Olumoh, Y. A., & Anifowoshe, B. B. (2024). THE EFFECT OF GOVERNMENT POLICIES ON PROPERTY TAX COMPLIANCE AMONG NIGERIAN LANDOWNERS. 1st International Conference of Management and Social Sciences (ICOMSS), 1(1), 136–153. https://doi.org/10.5281/zenodo.17497658