THE EFFECT OF GOVERNMENT POLICIES ON PROPERTY TAX COMPLIANCE AMONG NIGERIAN LANDOWNERS

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dc.contributor.authorAbdullahi, Abdulrasheed Taiwo
dc.contributor.authorShuaib, Abdul-hakeem
dc.contributor.authorSalauden Ibrahim
dc.contributor.authorMustpaha, Muhammed Basiru
dc.contributor.authorOlumoh, Yusuf Alabi
dc.contributor.authorAnifowoshe, Bukky Biliqees
dc.date.accessioned2026-04-21T12:11:15Z
dc.date.available2026-04-21T12:11:15Z
dc.date.issued2024
dc.descriptionThis 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.
dc.description.abstractThis 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
dc.description.sponsorshipSponsored by Faculty of Management and Social Sciences, Kwara State University, malete
dc.identifier.citationAbdullahi, 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
dc.identifier.urihttps://kwasuspace.kwasu.edu.ng/handle/123456789/6642
dc.language.isoen
dc.publisherFaculty of Management and Social Sciences
dc.relation.ispartofseries1; 1
dc.titleTHE EFFECT OF GOVERNMENT POLICIES ON PROPERTY TAX COMPLIANCE AMONG NIGERIAN LANDOWNERS
dc.typeArticle
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