Abstract

<p>Growing properties and businesses in Lagos state as a mega city vision of the state government, it is necessary to evaluate the effects of land use charge as a source of revenue generated in the Lagos state, the contribution of land use charge to total revenue generated. Hence the need to investigate the impact of land use charge on revenue generated in Lagos State. The research design used was ex facto, Lagos State Audited Financial Statements for eleven (11) consecutive years starting from 2011 – 2021 which constituted secondary data were analysed using ordinary least square method of regression, highlighting the pooled, fixed and random effects, while postestimation test of multicollinearity with correlation matrix in testing the singular hypothesis. Simple table and graph were used to present the data generated. It was discovered that there is weak and positive relationship between land use charge and revenue generated; between levies, fees and fines with land use charge and between revenue generated and total assets and the study concluded that there is weak and positive relationship between land use charge and revenue generated; between levies, fees and fines with land use charge and between revenue generated and total assets. This study recommended that efforts should be geared towards increasing land use charge so as to increase the revenue base in Lagos state, land use charge should be used as a basis to register all properties in state, Land use charge should be used to propel the vision of the state as a mega city.</p>