Assessing the Impact of Enugu State Land Use Charge Law (LUCL) 2017: A Comparative Analysis of Theory and Practice
Authors: Nwodo, A. J., Onah, H. C., Ozoigbokwe, O. M.
Journal: International Journal of Law and Global Policy (IJLGP), ISSN 1694-4364
Citation: IJLGP 5(2): 9-27, 2024-12-31.
DOI: 10.5281/zenodo.14575481
PDF: Download full-text PDF
Type: Original Research
Abstract
The study assesses the impact of the Enugu State Land Use Charge Law (LUCL) 2017, focusing on the implementation challenges and opportunities in Enugu State, Nigeria. The specific objectives are to evaluate the level of awareness and understanding of the land use charge system, examine the extent of compliance with the payment of the land use charge, and explore the challenges associated with the implementation of the law. A descriptive survey design was employed for the study, with primary data collected through questionnaires. The total population of 1,128 property owners and tax officers was surveyed, with a sample size of 608 obtained using Freund and Williams' formula, and 542 valid responses were returned. Data were analyzed using Likert Scale, and hypotheses were tested using Z-test. The findings revealed that the level of awareness had a significant positive relationship with the understanding of the land use charge system among property owners in Enugu (Z = 23.542, p
Keywords
Land Use Charge Law, Property Owners, Tax Compliance, Urban Development, Revenue Generation, Tax Administration
Full Text
The study assesses the impact of the Enugu State Land Use Charge Law (LUCL) 2017, focusing on the implementation challenges and opportunities in Enugu State, Nigeria. The specific objectives are to evaluate the level of awareness and understanding of the land use charge system, examine the extent of compliance with the payment of the land use charge, and explore the challenges associated with the implementation of the law. A descriptive survey design was employed for the study, with primary data collected through questionnaires. The total population of 1,128 property owners and tax officers was surveyed, with a sample size of 608 obtained using Freund and Williams' formula, and 542 valid responses were returned. Data were analyzed using Likert Scale, and hypotheses were tested using Z-test. The findings revealed that the level of awareness had a significant positive relationship with the understanding of the land use charge system among property owners in Enugu (Z = 23.542, p