Browsing by Author "Shittu, W. O"
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Item EFFECT OF PUBLIC BUDGETING ON NEIGHBOURHOOD QUALITY AND RENTAL VALUES IN ILORIN(Faculty of Environmental Sciences, University of Ilorin, Nigeria., 2019-04-29) Durosinmi, Wasiu Ayobami; Ajayi, Michael Tolu Adeyemi; Shittu, W. O; Hassan, Abdul Olanrewajuhis study examined the effect of public budgeting on neighbourhood quality and rental values in Ilorin. Budgetary allocations to states by federal government do not found to express relationship with quality of infrastructures in the study area. The condition of infrastructural quality ultimately affects rental income of residential properties. Structured questionnaires were administered across the study area. Descriptive and inferential statistical techniques were adopted to analyse the data. The study revealed that budgetary allocations for infrastructures only have significant effect on low density areas, while medium and high density areas do not feel the impact. The neighbourhood quality indices influenced the rental value in Ilorin by 35.4%- 50.6%. The study also revealed that, there is relationship between condition of neighbourhood quality and rent passing in the study area. The study therefore recommends that, government should channel funds appropriately for infrastructures like; road, power, health and water in the study areaItem Examining the Dynamic Trends in Variation of Property Tax Liability and Value of Rateable Hereditaments in Selected States in Nigeria(School of Environmental Sciences Modibbo Adama University of Technology Yola – Nigeria i, 2020-06) Adeogun, Adekunle Sunday; Shittu, W. O; Durosinmi, Wasiu AyobamiThe burden of tax is the property tax liability and is assessed on the value of hereditaments within a rating authority prerogative. However, inefficient operations and processes of property tax administration system in Nigeria has brought about the shortfall in property tax generated over total tax liability on rateable hereditaments. This study focuses on examining the trends in variation of property tax liability and value of rateable hereditaments in three selected states in Nigeria (Lagos, Kaduna and Kano States). Multiple case designs, structured questionnaire survey, as well as documentary source were used to collect data from the three selected states. The study employed descriptive, inferential and content analysis techniques to analyse the quantitative data obtained. The results of trends analysis in property tax liability value over the period (2000 – 2017) revealed that, Lagos had highest collection rate followed by Kano and Kaduna at 69%, 31% and 28% respectively and the result of trend importance index revealed that income level from hereditaments, level of education of payers and availability of community services were identified as the most predominant determining factors at 93%, 93% and 92%. Further result of simple regression modeling revealed that 75%, 71% and 73% variations in property tax liabilities are significantly influenced by economic,, institutional, social, individual and socio-economic factor in Lagos. The study therefore concludes that, value of hereditaments level of education of tax payers, availability of community services, simple and transparent property tax system are the most effective factors that activate positive and responsive attitudes towards property tax compliance. The study therefore recommends complete overhauling in institutional framework in Nigeria’s property tax system in order to address factors that can positively influence total compliance to property tax liability.