Land Based Taxation: A Robust Instrument for Funding Nigeria's Public Infrastructure

Abstract

The significance of land based taxation as a robust instrument to national development can never be overemphasized.
This is evidenced in all ramifications as it is the key or bedrock mechanism in which
infrastructural development in a particular nation, be it at the Federal, State or Local Government levels
emanates fostering and shaping the lives of its citizenry. The insufficient provision of infrastructural
facilities also serves as an obstacle to Nigeria’s progress. Considering the high rates of urbanisation, growth
and service consumption. Low investment and inadequate funds exacerbate the nation's infrastructure
deficit. This research work examines Nigeria's potential for land-based taxation. The whole literature review
on the topic was used in the study. The study's conclusions highlight the numerous difficulties governments
face when implementing land-based taxes, as well as the opportunities these levies present for investigation
by both community and government.