Assessing the Impact of Enugu State Land Use Charge Law (LUCL) 2017: A Comparative Analysis of Theory and Practice

The study assesses the impact of the Enugu State Land Use Charge Law (LUCL) 2017, focusing on the implementation challenges and opportunities in Enugu State, Nigeria. The specific objectives are to evaluate the level of awareness and understanding of the land use charge system, examine the extent of compliance with the payment of the land use charge, and explore the challenges associated with the implementation of the law. A descriptive survey design was employed for the study, with primary data collected through questionnaires. The total population of 1,128 property owners and tax officers was surveyed, with a sample size of 608 obtained using Freund and Williams' formula, and 542 valid responses were returned. Data were analyzed using Likert Scale, and hypotheses were tested using Z-test. The findings revealed that the level of awareness had a significant positive relationship with the understanding of the land use charge system among property owners in Enugu (Z = 23.542, p < 0.05). The extent of compliance showed a significant positive relationship with the payment of land use charges (Z = 23.639, p < 0.05). The study concluded that awareness and compliance are critical to the successful implementation of the LUCL. Based on these findings, the study recommends enhancing public awareness campaigns and improving tax administration to boost compliance and maximize the potential of the land use charge system in Enugu.