Electronic Governance and Transparency in Revenue Administration: A Study of Enugu State Internal Revenue Service

The adoption of electronic governance platforms has been widely advocated as a mechanism for enhancing transparency and efficiency in public revenue administration. This study examines how e-governance initiatives have affected transparency in revenue administration at the Enugu State Internal Revenue Service (ESIRS), with focus on tax collection, remittance tracking, and taxpayer compliance. The study is anchored on the New Public Management Theory, which emphasises performance, accountability, and the use of technology-driven solutions to improve government service delivery. A descriptive survey research design was employed. The study population included ESIRS staff, registered taxpayers, and representatives of business associations operating within Enugu State, from which 260 respondents were selected using purposive and stratified random sampling. Structured questionnaires were the primary instrument for data collection, and responses were analysed using regression analysis and chi-square statistics. Findings show that the deployment of the Integrated Tax Administration System has improved remittance tracking and reduced revenue leakages. However, implementation is constrained by infrastructure deficits, digital literacy gaps among taxpayers, and intermittent internet connectivity. The study concludes that e-governance has enhanced transparency in ESIRS operations but requires complementary investments in infrastructure and stakeholder sensitisation. It is recommended that the state government prioritise broadband connectivity expansion and introduce sustained taxpayer education campaigns to maximise the transparency dividends of electronic revenue administration.

Keywords: Electronic Governance, Transparency, Revenue Administration, Taxation, Digital Infrastructure