Taxation of Agricultural Income and Food Security in Zamfara State

This study examines the implications of agricultural income taxation for food security in Zamfara State, North West Nigeria, a predominantly rural state where farming is the primary economic activity for most households. The taxation of agricultural income, including crop sales, livestock trading, and farm input businesses, presents a complex policy challenge: while revenue generation is vital, over-taxation of subsistence and semi-commercial farmers risks undermining household food security and agricultural investment. A descriptive survey design is adopted, with primary data collected from 180 farmers, farm input dealers, and local government revenue officials in three agricultural local government areas of Zamfara State. The questionnaire assesses current tax obligations on agricultural activities, perceived fairness of rates, compliance behaviour, and food security indicators at the household level. Secondary data from Zamfara's agricultural development programme reports and national food security indices are incorporated. Descriptive statistics and chi-square analysis are applied. The study expects to find that informal levies by local government agents on market days and at farm gate checkpoints impose significant financial pressure on small-scale farmers, reducing their capacity to invest in improved inputs. Recommendations include exempting subsistence farmers below a defined income threshold from all forms of agricultural taxation, restricting levies on commercial farmers to a single annual assessment, and abolishing checkpoint levies on farm produce transportation. Keywords: agricultural income tax, food security, Zamfara State, subsistence farming, rural taxation.