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Assessment of the Factors Affecting Property Tax Compliance in Nigeria

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  • Usman, Mohammed Maishera

    (Department of Estate management and Valuation, Baze University Abuja Nigeria,)

  • David Ngwoke Mbazor

    (Department of Estate Management, Federal University of Technology Akure, Nigeria,)

Abstract

Property tax is assessed on the value of hereditaments within a tax jurisdiction. The study aimed at assessing the factors influencing property tax compliance in a growing economy such as Nigeria. The study employed descriptive and inferential statistical tools to analyse the data obtained from the study. The reliability test conducted indicated that the data used for the analysis were reliable considering that the Kaiser–Mayer–Olkin (KMO) is greater than 0.5 and Bartlett’s test of sphericity is significant as indicated by the p-value of 0.000. The mean values as obtained from the result also revealed that the level of income, level of education and available of community services were ranked first, second and third factors respectively that influence tax compliance in the study area. The result obtained from the analysis revealed five key factors that constitute 81.1% variability, and these factors include economic, institutional, social, individual and socio-economic factors. The study concludes that attitudes of taxpayers towards compliance tend to be positive and responsive whenever the identified factors are addressed. The study therefore recommends that transparency and accountability factors should be used for restoring public confidence, effectiveness of tax authority and government institutional policy on property market as they have long term effect on compliance to property tax liability.

Suggested Citation

  • Usman, Mohammed Maishera & David Ngwoke Mbazor, 2024. "Assessment of the Factors Affecting Property Tax Compliance in Nigeria," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 11(5), pages 735-744, May.
    • Handle: RePEc:bjc:journl:v:11:y:2024:i:5:p:735-744
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    References listed on IDEAS

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    1. David Wyman & Maury Seldin & Elaine Worzala, 2011. "A new paradigm for real estate valuation?," Journal of Property Investment & Finance, Emerald Group Publishing Limited, vol. 29(4/5), pages 341-358, July.
    2. Roy Kelly, 2013. "Making the Property Tax Work," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1311, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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