Tax Assessment And Revenue Performance: A Case Of Failed Anambra State Property And Land Use Charge

  • Chinwe Ngozi Odimegwu Chukwuemeka Odumegwu Ojukwu University
  • Alpha Odumodu Department of Estate Management, Chukwuemeka Odumegwu Ojukwu University Uli Campus
Keywords: Assessment Method, Estate Surveyors and Valuers, Income based Method, Property tax, Tax Revenue


This research investigated the appropriateness of assessment method and payment liability of Anambra State Property and Land Use Charge (APLUC) and how well the property tax system fulfilled the revenue yearnings of the state. Objectives of the study include: to determine the appropriateness of the method of tax assessment used by the government in the assessment of the tax and to establish the success rate of the failed property tax system. Survey research method was employed in the study. Mean, percentages, frequencies and paired Sample T- test were used to analyse the data collected. The study discovered that the basis and method of tax assessment used by the government based on responses are not consistent with known equitable principles of taxation.  The analysis of yearly tax revenue shows a four percent (4%) success rate which indicates a low performance of the tax system. There was a significant difference between APLUC tax values and researcher’s calculated values using income based assessment methods as shown by the t-values (10.99, 43.09, -3.79 and 4.66) for four out of the five property types assessed and their corresponding P-values (< 0.05). The study recommended that the basis of tax assessment should be income generated from property on annual value as against market value of property. Income based tax assessment methods should be employed instead of the depreciated replacement cost method.  Estate Surveyors and Valuers should also be involved both in the drafting of the tax laws and most importantly in tax assessment to curb the challenges of inappropriate tax assessment. The authorities should provide more tax education to property owners to make them understand why real properties are taxed, the process of taxation and also partner with them in property tax administration.

How to Cite
Odimegwu, C. N., & Odumodu, A. (2020). Tax Assessment And Revenue Performance: A Case Of Failed Anambra State Property And Land Use Charge. Coou African Journal of Environmental Research, 2(1), 167-186. Retrieved from