EXAMINING THE FACTORS AFFECTING PROPERTY TAX COMPLIANCE BEHAVIOUR IN NIGER DELTA LOCAL GOVERNMENT, NIGERIA
Keywords:
Property Tax, Tax Collection, Tax Compliance, Taxpayer Behavior, Local Government, Niger DeltaAbstract
This study examines the factors influencing property tax compliance behavior in the Niger Delta region of Nigeria. The region, known for its oil wealth, faces significant challenges in ensuring effective property tax collection, primarily due to socio-economic and administrative factors. Using a structured questionnaire survey, this research collects primary data from 163 respondents in selected nine (9) Local Government Areas (LGAs) within the Niger Delta. The survey assesses taxpayers' views on various factors influencing compliance, such as age, gender, education, income, tax knowledge, perceptions of the tax system, attitudes towards government, and administrative factors including penalties and enforcement costs. The analysis utilizes both descriptive and inferential statistical techniques, with a focus on factor analysis to identify the most significant factors driving property tax compliance behavior. Findings reveal that factors such as tax knowledge, perceptions of tax fairness, and government performance have a notable impact on compliance. The study's results provide valuable insights into how socio-economic and institutional factors influence taxpayers' decisions, offering recommendations for improving tax compliance and enhancing revenue generation in the Niger Delta. The study recommends improved taxpayer education programs; to enhance and boost growth at the local government level, the government should be required to uphold accountability, financial integrity and discipline
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