E-TAXATION AND REVENUE GENERATION IN ENUGU STATE: THE SUSTAINABILTY QUESTIONS

The study is anchored on e-taxation and revenue generation in Enugu State, with special regards to consolidation and sustainability.The period under study is 2015-2025. The objectives of the study were to access the effects of e-taxation on consolidated revenue system in Enugu State and secondly ascertain the effects of e-taxation on tax compliance in Enugu State. A descriptive survey research method was adopted, while the population of the study consist of taxpayers, financial inspectorates, treasury department, sub-treasuries, revenue headquarters, and ministry of finance, which is 11,372, cutting across the three senatorial zones of the State. Meanwhile the sample size is 588 using Taro Yamani statistical formular. The the study employed a combination of stratified random sampling and purposive to guarantee that each stratum is adequately represented in the sample. Based on the findings the study revealed that e-taxation has no significant positive effect on consolidated tax systems. That e-taxation has significant positive effect on tax compliance rates among taxpayers. It recommends that a comprehensive awareness campaign should be launched to educate taxpayers on the benefits, procedures and usage of e-taxation platform, as well implement a robust cybersecurity framework to safeguard taxpayers’ data