ANALYSIS OF THE PERFORMANCE OF REAL PROPERTY TAX IN REVENUE GENERATION IN KEBBI STATE, NIGERIA

¹Bello R.,   ² Aminu M. D., & ³Kasimu B.

^{1, 2} Department of Estate Management and Valuation, Waziri Umaru Federal Polytechnic Birnin Kebbi, Kebbi State, Nigeria

³ Department of Building Technology, Umaru Ali Shinkafi Polytechnic Sokoto, Sokoto State, Nigeria

Corresponding Author: rilwanubello07@gmail.com

ABSTRACT

The contribution of property taxes to internally generated revenue at state and local government levels has been on the increased over the years which made the state and Local Government to focus squarely on the property taxes as their major sources of revenue than the other sources. However, the research work aim at analyzing the performance of property taxes on revenue generation in Kebbi State between the periods of 2010 to 2019. Among the objectives examine include identification of various types of a real property taxes administered in Kebbi State, assessment of the income generated by Kebbi State Government for the period of 2010 to 2019, examination of the impact of property taxation on revenue generation in the study area. Both primary and secondary data were adopted in the research work, purposive and snowball sampling techniques were adopted in selecting the sample. Staff of Kebbi State Board of internal Revenue, Ministry of lands, housing and urban development and Kebbi Urban Development Authority were considered as the target population. The study reveal that planning rate, tenement rate, title registration, consent fee, withholding tax, land used charges, value added tax are the only property taxes administered in Kebbi State while betterment tax and ground rate are still not administered. The regression analysis run shows that the property tax has impact on the internally generated revenue in the state, the study recommended that more awareness shall be created in order to educate the populace more on the importance of tax payment to development effort of the government, also the state government through Kebbi State board of internal revenue shall set a framework for ensuring adequate and timely collection and remittance of tax.                     

Keywords:  Property, Taxation, Revenue Generation,