COMPLIANCE

This study examined the impact of enforcement measures on property tax compliance in Benin City, Edo State. A survey research design was used, and data were collected from 100 randomly selected property owners and tax officials through a 20-item structured questionnaire. Four research questions guided the study and were analyzed using simple percentage analysis. The study was anchored on Deterrence Theory, which argues that taxpayers comply when penalties, audits, and sanctions are perceived as certain and effective, and Fiscal Exchange Theory, which suggests that compliance improves when taxpayers believe they receive valuable public services in return for the taxes they pay.Findings revealed that enforcement measures such as effective monitoring, timely issuance of notices, penalties for default, and public awareness campaigns significantly enhance tax compliance in Benin City. However, challenges including corruption, inadequate record-keeping, poor taxpayer education, and weak enforcement structures hinder full compliance. Respondents also noted that consistent enforcement promotes fairness, transparency, and accountability in the property tax system. The study recommends strengthening enforcement mechanisms through improved data management, regular audits, transparent penalty systems, and increased taxpayer education. It also
suggests adopting digital property tax systems and providing better training for tax officers to boost efficiency, reduce evasion, and sustain compliance across Benin City
and Edo State.

Purpose: The study was carried out to evaluate public knowledge and dosage form preferences among adult participants, assess patient’s choices of dosage forms in drug therapy and demonstrate the association of the respondent demographic variables and dosage form preference. Methods: This study focused on the general population. A pre-tested standardized questionnaire was converted to Google form and distributed to various social media platforms including Instagram, X, WhatsApp and Facebook in March, 2024. Participants were encouraged to provide answers to the questions until over 500 responses were recorded. Responses were evaluated for demographics, knowledge and choices associated with their use of drug dosage forms. Results: The analysis of the association between demographic variables and patients' dosage form preferences showed that participants exhibited varying preferences with statistically significant associations (p < 0.05) for specific dosage forms. Educational status, religion, and occupation demonstrated no significant association (p > 0.05) with dosage form preferences, suggesting that patients' educational backgrounds, religion, and occupation may not be decisive factors in determining their preferences. Participants’ income however demonstrated a statistically significant association (p = 0.020) with dosage form preferences, suggesting that individuals with different income levels may have distinct preferences for specific dosage forms. Overall, these findings underscore the complexity of factors influencing dosage form preferences and emphasize the importance of personalized approaches in medication formulations to cater to the diverse needs of patient populations.Conclusion: Considering diverse demographic factors and individual preferences in formulating medications influences patients choices and compliance