E-Government Services and Public Sector Efficiency in Ebonyi State: A Study of Tax and Licensing Administration

E-government services have been identified globally as a transformative tool for improving public sector efficiency, reducing bureaucratic delays, and minimising corruption in government-to-citizen service interactions, making their effective deployment a critical developmental priority for state governments in Nigeria. This study examines the relationship between e-government services and public sector efficiency in Ebonyi State, focusing specifically on tax administration and business licensing processes. The study is anchored on the Technology-Organisation-Environment (TOE) Framework, which analyses technology adoption outcomes through three contextual lenses: technological characteristics, organisational capacity, and environmental pressures. A cross-sectional survey design was adopted. The population comprised tax payers, business licence applicants, and revenue service officers across Ebonyi State's three senatorial zones. A sample of 210 respondents was selected using stratified random sampling. Data were collected via structured questionnaires and analysed using regression analysis and descriptive statistics. Findings indicate that online tax filing platforms, digital business registration portals, and e-payment systems significantly reduce processing times and compliance costs for both government agencies and service users. The study further finds that ICT infrastructure quality and staff digital competency are the most critical organisational factors moderating e-government effectiveness in the Ebonyi context. It is concluded that e-government implementation in tax and licensing administration measurably enhances public sector efficiency while reducing person-to-person interactions that enable corrupt practices. The study recommends that the Ebonyi State Government expand broadband infrastructure coverage, invest in staff ICT training, and scale up digital service portals to cover all major government-to-citizen interactions.

Keywords: E-government, public sector efficiency, tax administration, TOE Framework, Ebonyi State