Have a personal or library account? Click to login
Property Tax and Sustainable Development in Ekiti State: Citizens’ Perspective Cover

Property Tax and Sustainable Development in Ekiti State: Citizens’ Perspective

Open Access
|Aug 2022

References

  1. Adeosun, O. T., Bello, A. O., & Aruleba, T. J. (2022). Our youths are not lazy: Depreciating unemployment through sustainable development policies in Nigeria. Journal of Good Governance and Sustainable Development in Africa, 6(6), 57–67.
  2. Adesanya, T., & Oguntola, B. (2018). The legal and institutional framework of taxation in Nigeria: Some aspect of laws, policy and practice. International Journal of Research and Innovation in Social Science. 2(6), 6–10.
  3. Aliyu, A., & Moshood, A. A. (2021). Tax revenue and Nigerian economy: Examining the position of taxation in the fourth republican economy (1999–2018). Global Journal of Management and Business Research, 21(1):1–8.
  4. Bräutigam, D., Fjeldstad, O. H., & Moore, M. (2008) Taxation and state-building in developing countries: Capacity and consent. Cambridge University Press: UK
  5. Bird, R. M., & Slack, E. (2002). Land and property taxation: A review. Seminar Paper Presented in Worldbank, Toronto, Canada.
  6. Carrillo, P. E., Castro, E., & Scartascini, C. (2021). Public goods provision and property tax compliance: Evidence from a natural experiment. Journal of Public Economics. 198, 1–19.
  7. Christains, A. (2008). Sovereignty, Taxation and social contract. Legal Studies Research Paper Series, University of Wisconsin Law School, Social Science Research Network, 1–52.
  8. Cloutier, M. (2021). Social contracts in Sub-Saharan Africa: Concepts and measurements. Policy Research Working Paper Series, World Bank, Washington, DC.
  9. Cloutier, M., Harbourne, B., Isser, D., Santos, I., & Watts, M. (2021). Social contracts for development: Bargaining, contention and social inclusion in Sub-Saharan Africa. International Bank for Reconstruction and Development, World Bank, 1–125.
  10. Cobham, A. (2022). Taxing for a new social contract. Finance and Development, International Monetary Fund Publication, 31–33.
  11. Dang, D. Y. (2013). Revenue allocation and economic development in Nigeria: An empirical study. Sage Open Journal, 1–7. doi: 10.1177/2158244013505602
  12. Dibie, R., & Dibie, R. (2020). Analysis of the determinants of tax compliance in Nigeria. Journal of Administration and Governance, 10(2):34–63.
  13. Federal Ministry of Finance (2017). National tax policy, PWC Nigeria, February 1.
  14. Grover, R., & Walacik, M. (2019). Property valuation and taxation for fiscal sustainability: Lessons for Poland. Real Estate and Management Valuation. 27(1), 35–48.
  15. Haldenwang, C. V. (2020). Digitalizing the fiscal contract: An interdisciplinary framework for empirical inquiry. A Discussion Paper, Deutsches Institut für Entwicklungspolitik (DIE), Bonn, http://dx.doi.org/10.23661/dp20.2020
  16. Izevbigie, J. N., & Eboho G. E. (2019). Internally generated revenue and State viability: Comparative analysis of two States in Nigeria. International Journal of Development and Management Review, 14(1):96–107.
  17. Kim, Y. (2019). Limits of property taxes and charges: City revenue structures after the great recession. Urban Affairs Reviews. 55(1), 185–209.
  18. Lenton, P., Masiye, M., & Mosley, P. (2017). Taxpayers’ dilemma: How can fiscal contracts works in developing countries? Sheffield Economic Research Paper Series, 1–47.
  19. Mahon, J. E. (2005). Liberal states and fiscal contracts: Aspects of the political economy of public finance. Paper presented at the Annual Meeting of the American Political Science Association, Washington, DC.
  20. Mcculloch, N., Moerenhout, T., & Yang, J. (2020). Building a social contract? Understanding tax morale in Nigeria. The Journal of Development Studies, 57(2):226–243. doi: 10.1080/00220388.2020.1797688
  21. Obayuwana, O. C. (2020). The fiscal social contract-looking beyond the theory. A Symposium posted on afronomicslaw.com
  22. Okauru. I. O. (2012). Federal Inland Revenue Service & Taxation Reform in Democratic Nigeria. Oxford: African Books Collective.
  23. Olisha, C. (2021). Nigeria government spends equivalent of 83% of revenue to service debt in 2020. Available at nairametrics.com/2021/01/17/Nigeria-records-83-in-debt-service-to-revenue-ratio-in-2020/ (Accessed: 26 August, 2021).
  24. Olokooba S. M., Awodun, M., Akintoye, O. D., & Adebowale, H. I. (2018). Tax Offences: Clogs in the wheel of progress and development of Nigeria as a Nation. NAU Journal of International Law and Jurisprudence 9(1), 228–230
  25. Onuselogu, E. C., & Onuora, J. K. J. (2021). Effect of e-tax payment on revenue generation in Nigeria. International Journal of Innovative Finance and Economics Research, 9(2):42–51.
  26. Goodfellow, T., & Owen, O. (2018). Taxation, property rights and social contract in Lagos. ICTD Working Paper, 73:1–39.
  27. Plimer, F., & McCluskey, W. J. (2010). The basis and the administration of property tax: What can be learned from international practice? FIG Congress on Building Capacity, Sydney, Australia.
  28. Prichard, W. (2019). Tax, politics, and the social contract in Africa. In Oxford Research Encyclopedia, Politics. doi:10.1093/acrefore/9780190228637.013.853
  29. Puleri, T., & Puleri, R. (2015). Taxation of real estate as a tool for economic and social policy objective. American Journal of Economics, Finance and Management. 1(4), 276–286.
  30. Rasul, I., & Rogger. D. (2016). Management of bureaucrats and public service delivery: Evidence from the Nigerian Civil Service. Economic Journal. 128 (608), 413–416
  31. Sani, A. M. (2015). An appraisal of the legal framework of taxation in Nigeria. Journal of Law, Policy and Globalization. 34, 82–87.
  32. The Guardian Newspaper. (2020). Property tax now mandatory for Ekiti landlords and landowners. Available at guardian.ng/news/property-tax-now-mandatory-for-ekiti-landlords-landowners-irs/ (Accessed: 26 August, 2021).
  33. Tengs, E. (2020). Taxation as a social contract: Public goods and collective action in Sub-Saharan Africa. QOG Working Paper Series, 10:1–30.
  34. Timmons, J. F. (2005). The fiscal contracts: States, taxes, and public services. World Politics: A Quarterly Journal of International Political Science, 57(4): 530–567.
  35. Udezo, N. O., & Onuora, J. K. J. (2021). Effect of tax reforms on revenue performance in Nigeria. International Journal of Innovative Finance and Economics Research, 9(1):118–130.
  36. Umar, M. A., Derashid, C., & Ibrahim, I. (2017). What is wrong with the fiscal social contract of taxation in developing countries? A dialogue with self-employed business owners in Nigeria. Sage Open Journal, 1–11. doi: 10.1177/2158244017745114
  37. Varrella, S. (2021). Government income in Nigeria from 2015–2019. Available at statistica.com/statistics/1246656/government-revenue-in-nigeria (Accessed: 26 August, 2021).
Language: English
Page range: 18 - 29
Submitted on: Apr 26, 2022
Accepted on: Jun 17, 2022
Published on: Aug 31, 2022
Published by: University of Matej Bel in Banska Bystrica, Faculty of Economics
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year

© 2022 Oluwaseun Titi Adeosun, Israel Olukayode Adebowale, published by University of Matej Bel in Banska Bystrica, Faculty of Economics
This work is licensed under the Creative Commons Attribution 4.0 License.