ABSTRACT
There hasn't been much research on Taxation and Local Government development in Nigeria. In summary, the goal of this research is to find out how tenement rate, slaughter slab fees, market levies, motor park levies, and naming of street registration fee affect the development of Local Government in Nigeria. Additionally, it will evaluate the overall impact, adoption of cashless transaction, and factors that affect cakes policy and income of firms in Nigeria. Cronbach's Alpha was used to assess the reliability and accuracy of the data using SPSS. The respondent's data would be analyzed using a straightforward percentage method, and the analysis of variance (ANOVA) statistical method was employed to test the hypothesis. This study aims to investigates the impact of taxation on local government development in Ovia North East and Egor local governments, Nigeria, between 2007 and 2022. Specifically, it examines the effects of tenement rate, slaughter slab fees, market levies, motor park levies, and naming of street registration fee on local government development. The findings have important implications for local government revenue generation, allocation, and utilization, highlighting the need for effective taxation systems to enhance local government development in Nigeria.
