Ndema, Samuel Chukwuma and Nwall, Tiben Benz and Ojo, James (2021) PROPERTY TAX ADMINISTRATION AND DEVELOPMENT IN ENUGU NORTH LOCAL GOVERNMENT. Public Affairs and Infoscience Research PAIRJournal, 3 (1). pp. 61-79. ISSN 2735-9090

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This paper examined administration of property tax and the performance of Enugu North Local Government, Objectives among others include to find out the extent at which property tax contributed to road construction in Enugu North L.G.A, to examine the extent at which Enugu North L.G.A. has utilized property tax to provide gainful employment to the people, The theory adopted in this study is Democratic Participatory Theory propounded by Jean Jacques Rousseau in 1896 and later promoted by J.S. Mill and G. D. H. Cole (Gberevbie, 2017). The democratic participative theory assumes at the most general level the participation of those who will be affected by the decisions, ensures participation in process and maintains that the rationality of the decision depends on their inclusion, The findings revealed that budget preparation and implementation by Enugu North Local Government Area of Enugu State engendered grass root development, Citizen's participation in decision making at the local government level also promoted development in Enugu North Local Government Area of Enugu State among others. The study recommended that; local government council should be allowed to formulate and implement their budgets as this will promote the actualization of policy demands of the local people, The citizens at the local government level should be allowed to participate actively in the policy making process and to do this, qualified citizens should be supported during local government elections as they would drive the economic agenda of the local government towards the realization of its objectives.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Management and Social Sciences
Depositing User: mrs chioma hannah
Date Deposited: 21 Jul 2021 15:14
Last Modified: 21 Jul 2021 15:14

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