Abstract

Oni Ayotunde Olawande

Increasing demand for provision of urban and rural infrastructures and other expenditures have dictated governments at all levels and world over to raise funds through taxation. In Nigeria, Lagos State Government passed into law land use charge on properties within its territory to increase internally generated funds. This paper assessed the provisions of the law and determined the effects on stakeholders. In doing so, a process of inferences, interviews and evaluation of the law were carried out. The study found great disadvantages of the law, and recommended appropriate basis to determine fair and equitable charge.