THE EFFECT OF E-TAXATION IN GOVERNMENT REVENUE

ABSTRACT

This study examines the effect of e-taxation on government revenue, and was guided by the following objectives: assess and quantify the awareness level of e-tax systems among businesses and individuals; Investigate the behavioral responses of taxpayers towards etaxation initiatives; Examine the influence of technological advancements, such as blockchain and digital currencies, on the effectiveness and efficiency of e-taxation systems in generating government revenue, with a focus on potential improvements in tax collection processes and revenue optimization; Explore the relationship between demographic factors (such as age, education level, and income) and the adoption and effectiveness of e-taxation policies. The study employed the descriptive and explanatory design; questionnaires which were administered to 101 taxpayers in Benin city,Edo State in addition to the library research which were applied in order to collect the required data, the primary data gathered were analyzed using the spss statistical tool which was presented in tables and percentages. The study finds that while awareness levels differentiate between businesses and individuals, their impact on e-taxation effectiveness is weak. However, fostering responsible taxpayer behaviour and investing in technological advancements like blockchain and digital currencies significantly enhance e-taxation efficiency and government revenue. Demographic factors such as age, education, and income also influence e-taxation adoption and effectiveness. Based on the research findings the study recommends that policymakers optimize e-taxation systems by implementing inclusive, technology-driven infrastructure improvements and tailored awareness campaigns, addressing diverse demographic needs and encouraging timely tax filing.