Assessment of Tax Administration in Some Selected Local Governments in Ogun State, Nigeria

Abstract

This study assessed the revenue-generating ability of selected local governments in Ogun State, Nigeria. This research seeks to find out whether those taxes and levies expected to be collected are collected, to identify challenges faced by the tax authorities, and the prospects of taxes collected in enhancing the local governments’ ability to generate funds for the running of their local councils. The descriptive research design was employed for the study, both primary and secondary sources of information were used in the study, and questionnaires were used for the collation of data. The targeted respondents were the administrative staff of five local governments out of twenty local governments in the state. Findings show that the local councils were not getting enough funds from levies and taxes collected from the residents, the finding further reveals that most of the taxpayers are ignorant of their responsibilities as residents and that taxes and levies are viable sources of revenue to the local governments. The study recommended that local tax authorities should be less hostile, and create tax awareness through education of the residents. The council should embark on physical projects within the local area, most importantly those responsibilities expected of them under the 1999 constitution of the Federal Republic of Nigeria that are income-generating.