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E-GOVERNANCE, REVENUE GENERATION AND PUBLIC SERVICE DELIVERY IN NIGERIA: AN OVERVIEW OF THE E- TAXATION SYSTEM IN LAGOS STATE

Nchuchuwe, F. F. and Ojo, D. A. (2017) E-GOVERNANCE, REVENUE GENERATION AND PUBLIC SERVICE DELIVERY IN NIGERIA: AN OVERVIEW OF THE E- TAXATION SYSTEM IN LAGOS STATE. In: CUCEN 2017, Covenant University, Ota.

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Abstract

In the early 90s, e-governance became a global pursuit towards improving public service delivery. Nigeria joined the bandwagon of the e-governance drive in year 2000, when the government realized the need to adopt e-governance to improve public service delivery. This paper attempts to look at the implementation of e-governance in Nigeria, in relation to e-taxation in Lagos state. It examines the capacity of the Lagos state government to utilize Information, communication and technology (ICT) devices to generate revenue and block revenue leakages. The study is empirical in nature, making use the survey method (questionnaires) to gather data. Descriptive statistics were employed to analyze responses from the respondents, and the Chi-Square statistical method of analysis was used to test the hypotheses formulated. The study revealed that despite the huge investment of state government on ICT to realize these objectives little progress has been achieved. This can be attributed to infrastructural gap, power failure, digital divide, low ICT literacy level, theft and vandalizations of ICT equipment, poor enlightenment among others. The study concludes that the emerging growth and adoption of e-taxation in Lagos state has not significantly improved its revenue generation. Hence, among the suggestions proffered by the paper is that the state government should partner with software providers to provide smart phones for tax payers at minimum cost to ease tax payments via ICT with Tax Identification Numbers (TIN). Key words: E-governance, Public service, Economic growth, E-taxation, Tax management, Tax avoidance, Tax evasion.

Item Type: Conference or Workshop Item (Paper)
Subjects: J Political Science > JF Political institutions (General)
T Technology > T Technology (General)
Divisions: Faculty of Law, Arts and Social Sciences > School of Humanities
Depositing User: Mr Adewole Adewumi
Date Deposited: 05 Mar 2018 19:20
Last Modified: 05 Mar 2018 19:20
URI: http://eprints.covenantuniversity.edu.ng/id/eprint/10336

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