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Impact of Electronic Governance on Internally Generated Revenue by the Adamawa State Internal Revenue Service, Yola

Mounde Musa, Prof. Ormin Koholga

Abstract

This study examined the impact of electronic governance on internally generated revenue in Adamawa State, Nigeria. Specifically, the study investigated the effects of electronic tax filing and automated revenue collection platforms on revenue generation. A survey research design was adopted, and the study was conducted among staff of the Adamawa State Board of Internal Revenue Service . The population of the study comprised 220 staff members, from which a sample size of 188 respondents was selected using simple random sampling technique. Primary data were collected through a structured questionnaire, while the reliability of the instrument was confirmed using Cronbach's Alpha coefficient of 0.70 and above. Data collected were analyzed using multiple regression analysis with the aid of SPSS version 20.0. Out of 188 questionnaires distributed, 171 were duly completed and returned, representing a response rate of 91.0%. The findings revealed that electronic governance significantly influences internally generated revenue in Adamawa State. Specifically, electronic tax filing had a positive and significant effect on IGR (β = 0.164, t = 4.586, p < 0.05), while automated revenue collection platforms also exerted a positive and significant effect on IGR (β = 0.788, t = 2.142, p < 0.05). The regression model explained 35.7% of the variation in IGR (R2 = 0.357). The study concluded that the adoption of electronic governance mechanisms enhances revenue generation through improved efficiency, transparency, and reduction of revenue leakages. The study recommends continuous upgrading of electronic tax filing systems and full implementation of automated revenue collection platforms across all revenue-generating agencies in Adamawa State.

Keywords

Electronic GovernanceElectronic Tax FilingAutomated Revenue Collection PlatformInternally Generated RevenueAdamawa State.

References

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