E-Governance and Tax Management in Nigeria

A Study of Federal Inland Revenue Service Enugu State, 2015-2023

Abstract

E-governance, the deployment of information, communication technologies (ICT) for optimum delivery and conduct of government business has in reality made the world a global village. For improved productivity, governments in Nigeria have adopted e-governance for effective service delivery. No doubt, e-governance is a gate-way to increasing National Productivity. Government business in Nigeria prior to e-governance was cumbersome and inefficient. This work studied the impact of e-governance on tax management using the Federal Inland Revenue Service (FIRS) Enugu as a test-case for the period 2015-2023. The survey anchored its analysis on e-governance and tax management theories. Both primary and secondary sources of data collection, questionnaire and oral interview instruments were used. Text books, journals, seminar, conferences and workshop papers, magazines, Central Bank of Nigeria (CBN) statistical bulletins, FIRS official documents, office of the Accountant General of the Federation (AGF) newspapers and internet materials were used. The study employed both quantitative and qualitative descriptive methods of analysis. The study established that mere is a significant relationship between adoption of e-governance and improvement in tax management in Enugu State. It recommended that e-governance be extended to other states and local governments to capture majority of the citizens.