Abstract
This paper focuses on investigating factors affecting e-revenue adoption in State Internally Revenue Service. The study utilizes a quantitative research methods. A conceptual research model to investigate factors affecting e-revenue was developed by integrating technology, organisation, and environment framework. The constructs employed in predicting e-revenue adoption include technological competence, financial cost, internal need, satisfaction with existing system, competitive pressure, taxpayer readiness, government regulation. Data were collected from 140 staff of the ICT department, collection departments, and some management staff of State Internal Revenue Service in three state of Nigeria. The data were analysed based on PLS-SEM using SmartPLS 3.0. The result shows that financial cost, level of satisfaction with existing system, internal need of the revenue agencies, government regulation, and competitive pressure are significant factors influencing the adoption of e-revenue in Nigeria.
Highlights
A sound revenue system empowers a country and sets the pace for a successful fiscal policy, since it provides enabling ground for administrative accountability (Okiro, 2015)
The least age of respondents is 18years, 5 percent are within age 18-25 years, 20 percent are between age 26 – 35 years, 15 percent are between 46-55 years and 10 percent are between 56-65 years
5 percent have worked less than 1 year with their respective offices while 10 percent have worked between 1-5 years
Summary
A sound revenue system empowers a country and sets the pace for a successful fiscal policy, since it provides enabling ground for administrative accountability (Okiro, 2015). It enables the government to provide public services to the citizens and in the developing countries if they are to achieve the Millennium Development Goals (MDGs) (Rahim, 2017). Public service delivery in Nigeria has not met up with expectations (Rahim, 2017; Abasilim & Edet, 2015). Electronic revenue (E-revenue) services provide convenient revenue collection, with the capacity to improve revenue system and gain a competitive edge (Ndunda et al, 2015). Generated Revenue (IGR) is generated within by State governments, which depends on taxation (Omodero, et al, 2018)
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