Effect of Efficient Tax Collection in Nigerian Local Government: A Case Study of Yewa North Local Government Area, Ogun State, Nigeria.

Résumé

This study is aimed at identifying the problems of tax collection in Yewa North Local Government Area, Ogun State, Nigeria. The study emphasizes the extent to which the tax collection irregularities hindered sustainable infrastructural development that arises from low-income generation by the local council, in the study area. The opinions of the population of study comprising taxpayers and authorities were sought through a structured questionnaire to elicit the opinions of fifty (50) respondents in the study area, then analysis of data was done by using the simple percentage method, while the formulated hypotheses were tested using the chi-square of fit technique at 0.05 level of significance. The findings revealed that there were inadequate facilities and infrastructure for the people, income generated by the council through taxes and levies was grossly inadequate. The study concluded that the local government needs to focus on improving the quality and condition of infrastructures such as inner roads within the communities. It was recommended that the citizens should pay tax correctly, and as at when due, the local government authority should make payment of taxes and levies to be very convenient for compliance. Keywords: Tax, Tax collection, Small Scale Business, Local government, infrastructures

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