Property Tax and Sustainable Development in Ekiti State: Citizens’ Perspective

Abstract Ekiti State government enacted a new tax policy, the taxation of buildings and landed properties, in order to ensure sustainable development boost its revenue profile. Although increasing represents vital aspect developmental knowledge, motivation, compliance activate for inclusive economic development. In line with fiscal social contract theory using an exploratory–descriptive research design, this study specifically assesses citizens’ knowledge their motivation pay property tax, how it affects level compliance. Multi-stage, stratified random, simple random sampling techniques questionnaires key informant interviews were engaged. Findings suggested that citizens are not unaware law backing up, but due lack trust government, cannot be improved. However, needs set up practical actions fulfilling own part gain trust.