IDENTIFYING THE FACTORS DETERMINING PROPERTY-BASED TAX COLLECTION FOR LOCAL GOVERNMENT COUNCILS IN THE NIGER DELTA REGION OF NIGERIA.
Keywords:
Local Government Council, Property-based Taxes, Revenue Generation and CollectionAbstract
The local government councils in the Niger Delta Region of Niger have various sources of revenue generation and collection but they are still faced with poor funds. It is undisputable and inconvertible fact that the internal revenue generation of the local government councils are far below what it should be as a result of low revenue generation and insufficient revenue collection. The aim of this paper was to identify the factors that determined property based tax collection in the study area. To accomplish this, a combination of quantitative and qualitative methods was used. The pragmatist philosophy, mixed method, and case study design were adopted. A sample size of 317 was determined using multi-stage random and census samplings. The questionnaire surveys were administered to Estate Surveying and Valuation firms, and property owners and data were triangulated with semi-structured interviews with staff of local government and other stakeholders. Findings revealed that property-based taxes formed a greater portion of the total revenues accruing to local government councils. They are considered necessary for improving local government finances if efficiently collected. The paper recommended the use of technology-driven mode of internally generated revenue collection to reduce the cost of collection and improve the remittance rate; a system that generates and records accurate information on property transactions. The study concluded that incorporating effective and efficient collection system is indispensable and highly relevant if local government finances are to be improved and sustained
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