The Awareness and Attitudes of Property Owners towards Property Taxation in Nigerian Emerging Cities: The Case of Osogbo, Nigeria
AbstractProperty taxation (P.T.) is a phenomenon that is as old as man’s existence in Africa. It has been used globally as the pillar of government developmental efforts, especially in infrastructure financing and development. As a veritable revenue source visible to taxpayers and linked to improved city infrastructure and urban growth, its level of awareness among property owners and their attitudes towards achieving its goals in Nigeria remains a mirage. Property taxation is said to have failed in Nigeria, especially in states where limited revenues have been generated. The level of awareness/acceptance and property owners’ attitudes toward implementing property taxation policies has been a significant barrier. Hence, the study presents a survey of property owners’ awareness and attitude towards property taxation in Osogbo, an emerging state capital in Nigeria. The study, therefore, recommended the need for a rigorous public enlightenment campaign on the need for property taxation, the transparent use of proceeds from property tax, among others. Keywords: Property Taxation, Property Owner, Emerging Cities, Awareness and Attitude
Copyright (c) 2021 Anthony Ikpeme Ankeli, Jelili Saheed, Adetoye Sulaiman Adepoju, Adenike Rukayat Akinremi, Olusegun Joseph Omotehinshe, Sunday Okuomah Okoh
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