Interrogating The Potentials Of E-Governance In Internal Revenue Generation In Nigeria: The Case Of Benue State, 2015-2021
Chinedu M. Ejezie, Ph.D
Department of Political Science, University of Nigeria, Nsukka
Okorie Albert, Ph.D
Department of Political Science, University of Nigeria, Nsukka
Bitrus Micheal
Department of Political Science, Adamawa State University, Mubi
Keywords: E-Governance, Internally Generated Revenue, Tax, E-Payment, Point of Sale, Accountability
Abstract
The study demonstrates that the improvement in the Internally Generated Revenue (IGR) profile of Benue State between 2015 and now is largely on account of adoption of e-governance platform by Governor Samuel Ortom’s administration. The platform consists in the use of Point Of Sale (POS), e-payment, Automated Teller Machine (ATM) , BIRS design apps, e-banking and mobile transfers among others for revenue collection in the State. The study adopted Diffusion of Innovation Theory (DIT) as its theoretical framework of analysis. Mixed method of data collection which comprises of survey (use of questionnaires) and documentary methods were employed for data collection. Data generated were interpreted using content analysis. Findings indicate that adoption of e-payment platforms enabled the state to capture all tax payers especially from the informal sector, increased the revenue profile and led to accountability in revenue collection in Benue State. The study differs from existing analysis by linking the improvement in the IGR base of Benue State to the adoption of e-governance platforms by the government. Contrary to existing literature that tends to attribute the rise of the IGR to growth associated with population size, urbanization and expansion of businesses in the State. Thus, the paper provides empirical insights into how charges in revenue collection methods could improve IGR of a state like Benue State. On the strength of the foregoing the paper recommends reinforcement of e-governance in the state through enactment of enabling laws that will promote and guarantee security of on-line transactions.