Looking Beyond Oil through Technological Based Property Tax Law in Nigeria

  • ALLISON Patrick Ukachi
  • Francis Chinwe CHIKWEM


Nigeria’s tax administration, including the current 2017 revised tax policy, has not taken the issue of enacting property tax law driven by technology seriously but used other unconstitutional means to collect property tax from her citizens’. However, this study seeks to unravel the nexus between enacting property tax law on technology-base and shifting the focus to non-oil sector for the expansion of the country’s source of revenue: Identify the illegal tax practice or collection and the level of taxpayers’ compliance in Nigeria. A sample of 630 respondents from selected agencies and institutions of the country was chosen. Analysis revealed that the propose property tax law driven by technology can expand the country’s major source of revenue away from oil, that a combination of corporate income, investment and Securities laws are illegally adopted, leading to low viability and taxpayer’s compliance. This study then suggests that Nigerian government should properly enact property tax legislation base on technology, with the help of Nigerian National Assembly (NASS), to expand the revenue base of the country away from oil revenue.
How to Cite
UKACHI, ALLISON Patrick; CHIKWEM, Francis Chinwe. Looking Beyond Oil through Technological Based Property Tax Law in Nigeria. GOUNI Journal of Management and Social Sciences, [S.l.], v. 6, n. 2, p. 48-67, aug. 2021. ISSN 2550-7265. Available at: <http://journal.gouni.edu.ng/index.php/fmss/article/view/136>. Date accessed: 27 oct. 2021.