E-Governance Reforms and Service Delivery Efficiency in Sub-National Revenue Administration: Evidence from Kogi State, Nigeria

Abstract

This study examines the effect of e-governance reforms on service delivery efficiency in sub-national revenue administration, with empirical evidence from the Kogi State Board of Internal Revenue (KG-BIR), Nigeria, covering the period 2019–2024. Anchored on the Technology Acceptance Model and New Public Management theory, the study adopts a descriptive case study design supported by mixed methods. Primary data were obtained through structured questionnaires administered to KG-BIR staff and registered taxpayers, complemented by semi-structured interviews with senior revenue officials and ICT consultants. Secondary data were sourced from institutional records, administrative reports, and relevant policy documents. Findings indicate that e-governance reforms, particularly the introduction of electronic tax registration, automated assessment systems, and online payment platforms, significantly enhanced service delivery efficiency by reducing processing time, improving transparency, minimizing revenue leakages, and strengthening taxpayer compliance. Comparative performance indicators reveal notable improvements in administrative turnaround time and sustained growth in internally generated revenue during the reform period. However, the effectiveness of these reforms is constrained by challenges such as unstable internet connectivity, inadequate ICT infrastructure in rural areas, limited digital literacy among taxpayers, and insufficient technical support. The results affirm the relevance of the Technology Acceptance Model, as perceived usefulness and ease of use significantly influenced adoption, while New Public Management principles explain the shift toward efficiency-driven and performance-oriented revenue service delivery. The study recommends sustained investment in ICT infrastructure, continuous capacity building for revenue personnel, targeted taxpayer digital literacy programmes, strengthened technical support mechanisms, and the institutionalization of supportive digital governance policies to ensure sustainability. The study concludes that e-governance reforms have substantially improved service delivery efficiency in Kogi State’s revenue administration, although long-term success depends on inclusive, coordinated, and context-responsive implementation strategies.