Towards A Sustainabl...

Land taxation reform must be focus on suitable valuation, enhancing revenue, base coverage, collecting and providing adequate services to taxpayer. States in Nigeria must combine the right mix of strategic reform couple with policy and administrative interaction that ensure expected outcome from the taxation reform. On this ground, this paper reviewed the land taxation reform in Imo State and its sustainability. The review noted that lack of effective administration of land taxation has made tax reform unsustainable in many Nigerian States including Imo. As stated, Imo state does not have any platform which resulted to issues of identifying and assessing properties; these problems are worsened by inadequate enforcement of tax collections systems. Although land taxation is administrative-intensive; however, technological advancement, awareness of the benefit of effective reform, improve fiscal and social system are capable of ensuring sustainable land taxation reform.