Electronic Taxation and Revenue Generation in The Federal Inland Revenue Service Rivers State, 2015-2024

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@article{1708565,
      author = {C. A. Akujuru (Ph.D), NKWONTA, Obianuju Stella},
      title = {Electronic Taxation and Revenue Generation in The Federal Inland Revenue Service Rivers State, 2015-2024},
      journal = {Iconic Research And Engineering Journals},
      year = {2025},
      volume = {8},
      number = {11},
      pages = {1154-1166},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1708565.pdf},
      abstract = {This study examines the relationship between electronic taxation systems and revenue generation performance in the Federal Inland Revenue Service (FIRS) Rivers State from 2015 to 2024. Using a qualitative research approach through content and thematic analysis of tax collection records, implementation reports, policy documents, and economic data, the study analyzes patterns of e-taxation adoption, implementation efficiency, compliance rates, and revenue impacts across different tax categories. The research is anchored on Innovation Diffusion Theory and the Technology Acceptance Model. Findings reveal that e-taxation implementation has contributed to revenue growth through improved taxpayer registration, enhanced collection efficiency, reduced leakages, and expanded tax nets, though with varying effectiveness across different taxpayer segments and tax types. The study identifies challenges including digital literacy gaps, infrastructure limitations, cybersecurity concerns, and inter-agency coordination inefficiencies that have undermined the full revenue potential of electronic taxation initiatives. Recommendations include implementing integrated taxpayer data systems, establishing mobile-first service platforms, creating targeted digital literacy programs, reforming legal frameworks to support e-taxation enforcement, and developing public-private technology partnerships to optimize revenue returns from electronic tax administration investments.},
      keywords = {Electronic Taxation, Revenue Generation, Tax Administration, Federal Inland Revenue Service, Rivers State},
      month = {May},
  }