GIS Applications in Revenue Mapping and Tax Capture for Formal Commercial Zones in Kano Metropolis

Inadequate tax capture in formal commercial zones is a significant impediment to internally generated revenue growth for Nigerian state and local governments, driven partly by the absence of spatially referenced business registration and property databases. This study develops and applies a GIS methodology for revenue mapping and tax capture improvement in formal commercial zones of Kano Metropolis. High-resolution satellite imagery and field GPS surveys are used to identify and geocode all formal commercial establishments in the Sabon Gari and Bompai industrial zones, capturing business name, type, floor area, and registration status. The resulting spatial business register is cross-referenced against the Kano Internal Revenue Service's taxpayer database to identify registered but non-compliant businesses and previously unregistered establishments. Hotspot analysis identifies spatial clusters of tax non-compliance, and network analysis computes optimal routing plans for revenue inspector field campaigns. Results indicate that GIS-assisted mapping of the two zones identifies 34 percent more taxable commercial properties than the existing revenue register, representing a substantial revenue expansion opportunity. The study also demonstrates that spatially targeted compliance campaigns, informed by the hotspot analysis, increase inspection efficiency by forty percent compared to unsystematic field visits. Recommendations address the deployment of the developed GIS platform across all formal commercial zones and integration with the Kano State Revenue Administration System. Keywords: GIS, revenue mapping, tax capture, Kano Metropolis, commercial zones.