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Problems and prospects of land fees administration in rivers state, Niger

Being a Paper presented at the River State Government Summit on Internally Generated Revenue holding in Port Harcourt an August 6, 2008.
Victor A. Akujuru (FNIVS

17 mai 2019

The need to exploit every available revenue source, in the bid to generate sufficient funds to finance public goods and services, has led to the introduction of different tax regimes. Taxation of property though dates back to the Poor Relief Act of 1601 (the Elizabethan Statute), is only beginning to gain acceptance in the Urban Local Governments in Nigeria. While most Less Developed Countries (LDCs) have exploited the full potentials of property taxation, majority of the local governments in Nigeria are yet to understand the potentials of this form of taxation in its generic form. This study, will examine how property taxation is implemented in Nigeria, drawing illustrations from the Rivers State practice.