TAX DIGITALISATION AND REVENUE GENERATION IN EDO STATE

ABSTRACT

This study investigated digitalisation and revenue in Edo State. The specific objectives were to examine the effect of taxpayer online tax filing, tax registration, tax payer identification number, and online tax payment on revenue generation in Edo State. The study employed ex-post facto and field survey type of research. A total of three hundred and forty-three (343) management staff of Edo State Inland Revenue (EIRS) and Federal Inland Revenue Services (FIRS) in Edo constituted the population while one hundred and eighty three (183) constituted the sample size. It was a primary data was generated through structured questionnaire administration. Questionnaire successfully retrieved were analysed with statistical tools like descriptive statistics and the least square regression method. The study revealed that tax payer online tax filing (OTF) and tax payer online tax identification number (TIN) have no significant positive relationship with revenue generation implying that they are weak influencing revenue generation in Edo State, while tax payer online tax registration and online tax payment have significant positive relationship with revenue generation, suggesting that they critical factors enhancing revenue generation in Edo state. It was recommended that federal and states inland revenue services should encourage eligible individuals and corporate organisations to ensure they do proper online tax registration, carry out their yearly online tax filing and make prompt online payment within the stipulated time frame to tax authorities in Edo state.