How Rational and Practicable is the Land use Charge in Anambra State of Nigeria?

Abstract

This work was undertaken to identify how rational and practicable Land Use Charge is in Anambra State. The Land Use Charge is one of the Land-based taxes that tries to integrate other land-based taxes into a single tax. The Land Use Charge as practiced in some States of Nigeria is subjected to criticism because of overwhelming evidence that the institutional control measures in place are at variance with the tested and accepted standards in some other countries, particularly in the United Kingdom. The work adopted a survey design to generate data from the landlord, Anambra State Property, Land Use Charge (APLUC) staff, and Estate Surveyors and Valuers. The responses to the questions were taken to measure their views using relative important index. They suggested that for a Land Use Charge to be rational, practicable, and acceptable, the charge should be fair, the control of the APLUC department must be steady and the basis of the assessment clearly stated. They were also of the view that information on skills and training of members of the tax assessment appeal panel should be mentioned and so on. The issues raised and the remedies proffered in this work would be of immense benefit to policymakers and management of Land Use Charge.