Effect Of E- Revenue Generation On Social Economic Development Of Enugu State South East Nigeria, 2015 – 2025
Keywords:
E-revenue, Tax compliance, Planning and forecasting, Reporting, Transparency, Accountability, Socio-economic developmentAbstract
This study examined the effect of e-revenue generation on socio-economic development in Enugu State from 2015 to 2025, specifically this study is designed to; ascertain the effect of e-revenue planning and forecasting on tax compliance in Enugu State, determine the effect of e-revenue reporting on transparency and accountability in government spending. The study adopted a survey research design and was carried out in the Enugu State Board of Internal Revenue. The population consisted of 1,308 staff, from which a sample size of 306 respondents was determined using the Taro Yamane sampling technique. A structured questionnaire served as the instrument for data collection, while descriptive statistics such as mean and standard deviation were used to answer the research questions. Regression analysis was employed in testing the hypotheses. Findings revealed that e-revenue planning and forecasting have a significant positive effect on tax compliance in Enugu State, while e-revenue reporting significantly enhances transparency and accountability in government spending. The study concludes that e-revenue systems, when effectively deployed, not only increase revenue generation but also strengthen public trust and contribute to socio-economic development. It is recommended that government should strengthen planning and forecasting frameworks, institutionalize regular e-revenue reporting, and provide continuous training for revenue staff to maximize the benefits of digital tax administration.
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