Effect of Digitalization of Service on Housing Tax Compliance Among Landlords in Agoe, Lome City, Togo
DOI:
https://doi.org/10.70619/vol6iss9pp16-25-933Keywords:
Digitalization of service, housing tax compliance, LandlordsAbstract
Housing taxation is a critical revenue source for local governments to finance urban services and infrastructure, yet compliance remains a persistent challenge across sub-Saharan Africa. This study aimed to determine the effect of service digitalization on housing tax compliance among landlords in Agoe, Lome City, Togo. The study drew on the Ability to Pay Theory and the Diffusion of Innovation Theory. The study used an explanatory research design, and primary data were collected using a structured questionnaire. The target population was 2,061 property owners in Agoe, Lome City, Togo, and the sample size was 335 respondents. Of the 335 questionnaires, the response rate was 86%, indicating that 288 respondents fully completed and submitted their responses. The primary data were collected using closed-ended questionnaires. The data were collected through a structured questionnaire. The data were analyzed using descriptive statistics and linear regression. The study found that digitalization of service had a positive and significant effect on housing tax compliance (β = 0.101, p = 0.005). The study found a positive effect of digitalization of service on housing tax compliance; the Government of Togo should invest in expanding digital tax platforms by ensuring accessibility and integrating user-friendly interfaces that reduce administrative burdens. Future research should also examine how property owners’ income levels affect housing tax compliance.
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