Does Property Tax Revenue Enhance Internally Generated Revenue of Southeast States of Nigeria

Effective planning especially in governance requires evaluation of budget performance from time to time. The ability to fund activities of the state is the heartbeat of government at all levels. The purpose of this study is to see the results of consistent increase of property tax rates in southeast states of Nigeria in other to encourage positive collaboration and healthy competition, especially now that most projects are abandoned in the States due to paucity of funds. Descriptive statistics and linear regression model aided to identify that all the states failed to achieve her estimated property tax revenue and internally generated revenue within the studied period and the impact of property tax revenue on internally generated revenue is weak in Abia, strong in Anambra and negative in Enugu. Increasing property tax rates to improve IGR is not ideal rather other revenue windows should be explored and government must do well to provide infrastructure in other to justify taxes that are being collected from the people.