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

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

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.

Suggested Citation

  • Nnamani, Obinna Collins & Ifeanacho, Kenechi Peter & Onyekwelu, Ezinne Ifeoma & Ogbuefi, Paul Chibueze, 2023. "Barriers to effective property tax reform in Nigeria: Implementation of the land use charge in Enugu state," Land Use Policy, Elsevier, vol. 126(C).
    • Handle: RePEc:eee:lauspo:v:126:y:2023:i:c:s0264837723000108
    DOI: 10.1016/j.landusepol.2023.106544
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    References listed on IDEAS

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    1. Sasu, Alexander & Javed, Arshad & Imran, Muhammad & Squires, Graham, 2024. "Land banking, land price and Ghana’s informal land markets: A relational complexity approach," Land Use Policy, Elsevier, vol. 141(C).

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