Challenges and Opportunities in Implementing Land Use Charge Law in Enugu State: Lessons Learned and Future Directions
Authors: Onah, H. C., Nwodo, J. A., Ozoigbokwe, O. M.
Journal: African Journal of Current Research (AJCR), ISSN 1694-4577
Citation: AJCR 5(4): 10-26, 2024-12-31.
DOI: 10.5281/zenodo.14575843
PDF: Download full-text PDF
Type: Original Research
Abstract
This study explores the challenges and opportunities in implementing the Land Use Charge (LUC) system in Enugu State, Nigeria, with a focus on the utilization of generated revenue and the implementation hurdles faced. The study adopted a descriptive survey design, with data gathered through questionnaires administered to property owners and registered estate surveyors in Enugu North Local Government Area. A total of 608 questionnaires were distributed, and 542 valid responses were retrieved. Data analysis, using Z-tests, revealed a significant positive relationship between the effective utilization of revenue generated from the LUC system and the system’s overall performance (Z (95, n = 542) = 20.313, p Keywords LUC System; Revenue Utilization; Compliance; Implementation Challenges; Property Owners; Tax Officers; Socio-Economic Development Citation
Keywords
LUC System, Revenue Utilization, Compliance, Implementation Challenges, Property Owners, Tax Officers, Socio-Economic Development Citation Onah, H. C., Nwodo, J. A. & Ozoigbokwe, 5(4)
Full Text
This study explores the challenges and opportunities in implementing the Land Use Charge (LUC) system in Enugu State, Nigeria, with a focus on the utilization of generated revenue and the implementation hurdles faced. The study adopted a descriptive survey design, with data gathered through questionnaires administered to property owners and registered estate surveyors in Enugu North Local Government Area. A total of 608 questionnaires were distributed, and 542 valid responses were retrieved. Data analysis, using Z-tests, revealed a significant positive relationship between the effective utilization of revenue generated from the LUC system and the system’s overall performance (Z (95, n = 542) = 20.313, p Keywords LUC System; Revenue Utilization; Compliance; Implementation Challenges; Property Owners; Tax Officers; Socio-Economic Development Citation