E-Taxation and Resource Mobilization in Nigeria: A Study of Anambra Internal Revenue Service (AIRS), 2014-2021

Abstract

The myriad of revenue mobilization has affected almost every administration that has ever existed in Anambra State. Revenue mobilization despite being the major mode of financial income to governments has always met hitches with its application. Lots of policies have been instituted over the years in order to help curb the menace, but none has been successful. Thus, this study investigated how e-tax system can help to improve resource mobilization in Anambra State; and how lack of technological knowhow impede the effectiveness of e-taxation of the Anambra Internal Revenue Service (AIRS). The study adopted the Technology Acceptance Model (TAM) and Theory of Innovation Translation in order to explain the relationship between e-taxation and resource mobilization. The findings were that E-tax system has significant effect on resource mobilization in Anambra State; and that lack of technological knowhow impedes the effectiveness of e-taxation of the Anambra Internal Revenue Service (AIRS). The study recommended among others that E-taxation should be implemented on every sector in Anambra State for tax payments.