IMPACT OF TAX E-FILLING SYSTEMS AND E-PAYMENT PLATFORMS ON REVENUE GENERATION IN NIGER STATE, NIGERIA

This paper investigates the impact of Tax e-Filling Systems and e-Payment Platforms on Revenue Generation in Niger State, Nigeria. It adopts a quantitative cross-sectional survey research design via the use of structured questionnaire administered on the 156 senior management staff of the Niger State Internal Revenue Service (NSIRS). The data collected from the administered questionnaires were analyzed using both descriptive and inferential statistics to achieve the study’s stated objectives. Descriptive statistics and diagnostic tests were employed to summarize and evaluate the dataset for both the dependent and independent variables through measures such as mean, median, maximum, minimum values, standard deviation, Skewness and Kurtosis. For inferential statistics, Multiple Linear Regression (MLR) was applied using SPSS to test the research hypotheses. The findings derived from the results shows that despite its potential benefits, electronic filing does not significantly contribute to revenue generation. The study concludes that increasing adoption through public education, technical improvements, and incentives for digital filing will help improve its effectiveness. In addition, the study confirms that electronic payment is critical for tax revenue generation and shows that ensuring a secure and efficient e-payment system will encourage taxpayer compliance, reduce fraud, and streamline revenue collection processes. The paper recommends that NSIRS should provide adequate technical support to assist taxpayers in navigating the e-filing process. Furthermore, continuous monitoring and system upgrades should be implemented to improve reliability and efficiency. The government should collaborate with financial institutions to expand access to electronic payment platforms in both urban and rural areas. Finally, the paper recommends that stakeholders should direct investments toward improving internet infrastructure, especially in remote areas, to ensure seamless access to digital tax platforms