The Role of E-Governance in Enhancing Revenue Generation in Ogun State Internal Revenue Service

This study explores the role of electronic governance (e-governance) tools in enhancing internally generated revenue within the Ogun State Internal Revenue Service (OGIRS), situated in Nigeria's South West geopolitical zone. As Nigerian states increasingly seek fiscal independence from federal allocations, the adoption of digital revenue platforms has emerged as a promising strategy for expanding the tax base and improving compliance. The study employs a case study design supplemented by survey data from 210 tax administrators and registered taxpayers. Secondary data include annual revenue reports and digital transformation policy documents from 2021 to 2024. The New Public Management (NPM) framework underpins the theoretical analysis, focusing on efficiency, accountability, and citizen-centred service. Findings indicate that the introduction of the e-tax payment portal and automated TIN registration system led to a 38 percent increase in revenue collection between 2022 and 2023. However, challenges such as digital illiteracy among small business operators, poor internet infrastructure in rural communities, and cybersecurity vulnerabilities persist. The study recommends targeted digital literacy campaigns, investment in broadband infrastructure, and the adoption of multi-channel payment platforms to accommodate diverse taxpayer needs. This research contributes to discussions on fiscal federalism and digital public administration in the South West zone. Keywords: e-governance, revenue generation, Ogun State, tax administration, digital transformation.