Peoples’ Attitude toward Property Tax Payment in Minna

Abstract

This work examines people’s attitude toward tax payment in Minna. Data were collected via sets of questionnaire and interview conducted in Minna, the capital of Niger state. Findings revealed that, 90.5% of the respondents pay tax generally, out of which 71.5% is personal income tax while property related taxes stood at 9.4%. Sampling people’s willingness to pay tax, 41.6% are willing to pay while 52.6% are not willing to pay. Property rate is the major property tax in operation in Minna. Severance tax, site value rating, special land taxes and betterment tax are not in operation in Minna. The respondents advanced reasons for their lack of interest in paying tax to include lack of awareness, ignorance, and corrupt government officials among others. The paper recommends measures for creating positive people’s attitude toward property tax payment and strengthening the existing property generated revenue with the view to accelerating development projects most especially at the local government level.