Factors Influencing Property Tax Liability Compliance in Resilient Economy, Lagos Nigeria

Property tax liability as an actual burden of tax is assessed on the value of hereditaments within a rating jurisdiction. The study aimed at determining the factors influencing property tax compliance. The study employed descriptive and inferential techniques to analyse the data obtained from the questionnaire. The reliability test conducted indicated that the data used for the analysis were reliable considering that the Kaiser–Mayer–Olkin (KMO) is greater than 0.5 and Bartlett’s test of sphericity is significant as indicated by the p-value of 0.000 of the Chi-square statistics. The result mean analysis revealed that level of income, level of education and available community services were ranked first and second factors that influence tax compliance. The result factor analysis identify five factors that constituted about 81.1% variance and these factors include economic, institutional, social, individual and socio-economic factors. the study concludes that attitudes of taxpayers towards compliance tend to be positive and responsive whenever the identified factors are addressed