Analysing the Effectiveness of E-Government Services in Reducing Administrative Corruption: Evidence from the Federal Inland Revenue Service

Electronic government services are frequently advocated as a mechanism for reducing corruption in public administration by limiting discretionary human contact in service delivery processes. This study analyses the effectiveness of e-government services in reducing administrative corruption perceptions at the Federal Inland Revenue Service in Abuja, FCT. A mixed-methods approach combined a survey of 280 registered taxpayers and 60 FIRS staff members with three focus group discussions. The study measured corruption perceptions before and after the introduction of the FIRS TaxPro-Max system and assessed taxpayer experiences of solicitation, unexplained fees, and processing favouritism. Difference-in-differences analysis using pre-post data from a sub-sample with verifiable baseline assessments reveals a statistically significant 23 percent reduction in corruption perception scores following TaxPro-Max adoption. Qualitative data indicate that reduced face-to-face interaction between taxpayers and officers is the primary mechanism driving this outcome. However, participants identified new corruption typologies associated with system access intermediaries who charge fees to assist taxpayers navigating the platform. The study contributes to the e-government anti-corruption literature by documenting both the direct effects of digitalisation and its unintended facilitation of intermediary corruption. Keywords: e-government, corruption, Federal Inland Revenue Service, TaxPro-Max, tax administration.