The Revenue Generation before the Introduction of E-Airs and During the E-Airs in Anambra State Government from 2013 to 2023

The Revenue Generation before the Introduction of E-Airs and During the E-Airs in Anambra State Government from 2013 to 2023

*Nonso P. Okafor, DBA & Charles U. Onugu, PhD

Nnamdi Azikiwe University Business School, Awka

*Corresponding Author

DOI: https://doi.org/10.51584/IJRIAS.2025.100500044

Received: 25 April 2025; Accepted: 29 April 2025; Published: 06 June 2025

ABSTRACT

The inconsistent and suboptimal revenue generation in Anambra State from 2013 to 2023 raised concerns about the efficiency of traditional tax systems prior to the introduction of the electronic Anambra State Internal Revenue Service (e-AiRS). In view of this, this study examines the revenue generation in Anambra State Government before the introduction of e-AiRS and during the e-AiRS from 2013 to 2023, using linear regression and analysis of variance (ANOVA). The secondary sources of data include Anambra State Government Budgets, Anambra State Government reports of the Accountant General with Financial Statements and Anambra State Government Budget Performance Reports. The findings from hypothesis testing revealed a significant improvement in revenue generation and budget performance following the introduction of e-ASIRS. Specifically, the total revenue and average annual revenue increased dramatically after 2017, with the t-value (3.69) in revenue generation indicating a highly significant difference. Based on the findings, it is recommended that the Anambra State Government should strengthen and scale up the e-ASIRS platform by integrating mobile-friendly platforms and real-time monitoring systems to enhance taxpayer accessibility, transparency, and compliance, thereby sustaining and even building on the revenue generation and budget performance improvements.

Keywords: Revenue generation, e-AiRS, Anambra State, ANOVA

INTRODUCTION

Electronic revenue generation refers to the digitalization of tax collection, compliance, and monitoring processes using information and communication technologies (ICTs). This approach enhances fiscal efficiency, improves compliance, reduces corruption, and fosters transparency. In advanced economies, the transition to electronic revenue systems has yielded significant improvements in public revenue mobilization. For instance, the United Kingdom’s HM Revenue and Customs (HMRC), through its “Making Tax Digital” (MTD) initiative launched in 2019, reported a reduction in the tax gap to £32 billion in 2020—equivalent to 5.1% of total theoretical liabilities (HMRC, 2021). Similarly, the United States Internal Revenue Service (IRS) processed over 260 million electronic returns in 2022, accounting for over 90% of total filings, and collected a record $4.9 trillion in gross tax revenue (IRS, 2023). In Estonia, a global pioneer in digital governance, the automation of tax processes contributed to over €8.5 billion in tax revenue in 2022 with a compliance rate exceeding 95% (Organisation for Economic Co-operation and Development, OECD, 2023). South Korea’s Home Tax System, established in the early 2000s, enabled real-time reporting and electronic filings, contributing to a tax-to-GDP ratio of 27.4% in 2022, which was higher than the OECD average (International Monetary Fund, IMF, 2023). In Singapore, the Inland Revenue Authority (IRAS) collected SGD 68.7 billion in tax revenue in FY2022/2023—an 18% increase over the previous year—thanks to its full digitization of tax services (IRAS, 2023). These statistics underscore the transformative impact of e-revenue systems on public finance in developed nations.

In Africa, countries are increasingly embracing e-tax platforms to improve domestic revenue mobilization. South Africa, through the South African Revenue Service (SARS), implemented a digital transformation strategy incorporating artificial intelligence and data analytics. In the 2022/2023 fiscal year, SARS collected ZAR 2.155 trillion, exceeding its target by ZAR 10 billion and recording a 7.2% year-on-year increase (SARS, 2023). Rwanda’s adoption of Electronic Billing Machines (EBMs) improved VAT compliance, pushing revenue collection from RWF 819 billion in 2016 to over RWF 1.3 trillion in 2022 (Rwanda Revenue Authority, 2022). In Kenya, the iTax platform enabled seamless filing, registration, and payment processes, leading to the collection of KES 2.166 trillion in 2022/2023—a 6.7% growth from the previous fiscal year (Kenya Revenue Authority, 2023).

Similarly, in Nigeria, the Federal Inland Revenue Service (FIRS) introduced the TaxPro Max system in 2021, which automated tax processes and improved efficiency. This reform led to a historic ₦10.1 trillion in total tax revenue in 2022, with ₦5.96 trillion coming from non-oil sources, and 12.33 trillion in 2023 (FIRS, 2023). Against this backdrop, the Anambra State Government implemented the electronic Anambra State Internal Revenue Service (e-AIRS) platform on November 14, 2017, commissioned the e-IGR/e-Tax Command and Control Center of Anambra State Internal Revenue Service to address inefficiencies, revenue leakages, and poor compliance. With this, payment of tax is made easy for every taxpayer in the State and even outside the State. In line with this, a presumptive tax system is being introduced by Anambra State Internal Revenue Service (AiRS) to facilitate harmony in the payment of tax.

According to the Chairman and Chief Executive of AiRS, Dr. David Nzekwu ,in 2017, said the presumptive tax system will simplify tax payment in the State and enable AiRS to boost the Anambra State Internally Generated Revenue. In other to make the payment of tax easy and less cumbersome for the taxpaying public, AiRS is implementing the automation of its processes. This will ensure a seamless tax payment/administration regime which will, in turn, bring in more taxpayers into the tax net. Since the implementation of the electronic Anambra State Internal Revenue Service (e-AIRS) platform in 2022, Anambra State recorded significant improvements in its Internally Generated Revenue (IGR). According to data published by the National Bureau of Statistics (NBS), Anambra State generated ₦33.9 billion in 2022, a notable increase compared to previous years, placing it among the top-performing states in the South-East region (NBS, 2023). By 2023, the state’s monthly IGR averaged ₦2 billion—although this remained below the projected ₦4 billion monthly benchmark (Anambra State Ministry of Budget and Economic Planning, 2023). Nevertheless, by November 2024, the IGR rose substantially to ₦5.2 billion monthly, representing over 100% growth within a year of full e-AIRS adoption (Oyeka, 2024).

Despite these positive trends, the electronic revenue system still faced operational deficiencies. Government officials confirmed that more than 50% of potential revenues were lost to leakages and unregulated intermediaries operating outside the formal e-AIRS system (Oyeka, 2024). These losses were exacerbated by tax evasion among high-net-worth individuals and the infiltration of unauthorized revenue agents who manipulated remittance channels, especially in markets and transport hubs. Consequently, while the e-AIRS platform enhanced digital tracking and widened the tax net, its effectiveness was undermined by weak enforcement and institutional loopholes, highlighting the need for strengthened governance, stakeholder sensitization, and digital audits. Hence, a comparative analysis of revenue generation before and during the implementation of e-AIRS between 2013 and 2023 provides insight into the effectiveness of digital fiscal reforms at the sub-national level.

LITEREATURE REVIEW

Conceptual Issues

Revenue refers to the financial resources generated by the government to support its operations. In essence, it represents the total income accrued by different tiers of government—federal, state, and local—to cover their fiscal responsibilities within a given year. It encompasses all income received from various sources, which is then used to offset government expenditures. Revenue may originate from internal or external sources. According to Aborisade (2018), revenue encompasses all income derived by federal, state, and local governments, serving as funds raised to meet planned expenditures. It includes the tangible resources necessary for delivering public services. Public revenue, as a component of public finance, relates specifically to the income side of financial management, the counterpart being public expenditure. Thus, finance involves both the acquisition and the application of funds. Fayemi (2011) defines revenue as encompassing all forms of government income, including taxes, levies, charges, fines, tariffs, penalties, rent, dues, and other receipts under legislative appropriation. He further divides government revenue into two categories: recurrent revenue and capital revenue.

Theoretical Framework

Efficiency-Based Theory of Revenue

The theory of efficiency based was propounded in 1993 by Anyanwu J.C in his book titled ‘Monetary Economics: Theory, Policy and Institutions’. The theory is particular about how revenues generated by the government are allocated amongst the tiers of government for optimum uses. Anyanwu (1993) believed that viable allocation of revenue would enhance economic growth of any nation. The efficiency-based principle is broadly seen as the minimization of the costs of operating government functions. In other words, it is meant to minimize the cost of fiscal administration or to obtain maximum revenues from a given cost. The theory further argued that each layer of government should be able to raise and keep some revenues for its use. It is believed that if each layer of government is forced to raise revenues from their operations, over-dependence on federal allocation will be reduced, since they are constitutionally permitted to keep part of the revenues for their own use. He asserts that these revenues should as well be allocated to projects or sectors which could cause development in an economy (Anyanwu, 1993). This theory is relevant to this study in that it emphasized on the need to allow all tiers of government to generate revenues, keep part of the revenues for their own use and then allocate the revenues generated to those sectors which are able to utilize the funds optimally for developmental projects that can foster economic growth and development.

Review of Empirical Literature

Olaleye and Adedeji (2025) investigated the impact of electronic taxation on revenue generation in Ondo State over the period from 2019 to 2023, aiming to understand the operational framework of e-taxation. The study categorized the data into pre- and post-e-taxation phases, employing a pre-post statistical analysis to compare both periods. The findings indicated that prior to the adoption of e-taxation, the revenue generated from state accumulated sources was relatively low. However, following the implementation of the electronic tax system, both tax revenue and other related revenues experienced notable improvements, demonstrating the successful execution and positive effect of e-taxation.

Tivde (2024) investigated the effect of e-taxation on revenue generation in Nigeria using an ex-post facto research design. Data were obtained from Federal Inland Revenue Service (FIRS) quarterly reports across 40 quarters—covering both the pre- and post-e-taxation periods from Q2 2010 to Q1 2021. The study applied the independent sample t-test to compare the means of revenue before and after the implementation of electronic tax platforms. Descriptive statistics were also used to reinforce the analysis. The findings revealed a statistically significant increase in total tax revenue following the adoption of e-taxation, indicating the system’s positive impact on tax compliance and efficiency. The study concluded that e-taxation substantially improved Nigeria’s revenue generation capacity.

Asomba et al. (2024) examined the impact of e-governance on public revenue generation in Nigeria, highlighting both its prospects and underlying challenges. The study utilized a documentary research approach and found that the adoption of e-government systems significantly improved efficiency in revenue collection. It also revealed that e-governance enhanced transparency through real-time financial monitoring, increased accountability, and facilitated citizen participation in the fiscal system. However, the study identified substantial challenges such as the digital divide, cybersecurity vulnerabilities, bureaucratic inertia, and an underdeveloped legal framework. The study concluded that while e-governance holds transformative potential for Nigeria’s revenue system, its success hinges on addressing these implementation bottlenecks, particularly through the strengthening of cyber protections and institutional reforms.

Akadakpo and Imonitie (2024) explored the effect of electronic taxation on government tax revenue in Nigeria by applying hypothesis testing and regression analysis. Their study examined how variables such as public awareness, taxpayer behavior, technological progress, and demographic characteristics influenced the effectiveness of the e-taxation system. The findings revealed that although awareness levels influenced distinctions between business and individual taxpayers, awareness alone had a weak impact on the effectiveness of e-taxation. However, positive behavioral responses—such as compliance and timely filing—had a significant effect on boosting government revenue. Technological innovations, including blockchain and digital currencies, were found to strongly enhance the efficiency of e-tax platforms. Furthermore, demographic variables such as age, education, and income played a crucial role in the adoption of e-taxation systems.

Akinadewo et al. (2023) conducted an in-depth investigation into the relationship between modern tax administration practices and the revenue-generating capacity of Nigerian states. The study employed a descriptive survey design, drawing its population from 438 staff members of the Internal Revenue Services in Kano and Ekiti States. A sample of 330 respondents was selected through simple random sampling. Both descriptive and inferential statistical tools were utilized for data analysis. The findings revealed that the competence of tax personnel significantly enhanced revenue performance, while the strict enforcement of tax regulations also contributed positively and meaningfully to revenue growth. However, the influence of information and communication technology was found to be negative and statistically insignificant. Overall, the study confirmed that contemporary tax administration exerted a substantial and beneficial impact on state-level revenue mobilization in Nigeria.

Adegbie et al. (2022) examined how electronic tax management systems influence the efficiency of tax revenue collection. Employing a survey research design alongside a total enumeration sampling method, data were gathered through a structured questionnaire. The analysis combined both descriptive and inferential techniques, particularly multiple regression analysis. Results showed that components of the e-tax system—such as perceived ease of use, online payment platforms, mobile tax payment systems, and electronic billing machines—significantly enhanced the ease with which taxpayers filed returns. The study concluded that electronic tax management systems substantially improved the efficiency of tax revenue collection.

Similarly, Babatunde and Akinsanmi (2021) analyzed the role of electronic taxation in enhancing revenue mobilization in Nigeria using an ex-post facto research approach. The study applied linear regression and ANOVA to evaluate the relationship between electronic taxation and revenue generation. Findings demonstrated that e-taxation had a positive and statistically significant influence on Nigeria’s revenue structure. The study concluded that the implementation of electronic tax platforms had significantly contributed to improved revenue performance in the country.

Okoye and Adesanya (2021) explored the effect of electronic taxation on internally generated revenue in Lagos State, Nigeria, using data from 40 tax stations and analyzed via linear regression and ANOVA techniques. The study assessed components of e-taxation including electronic tax payment, e-filing, and the issuance of electronic tax clearance certificates. Findings revealed that while electronic tax payment and tax clearance certificates significantly influenced revenue generation, electronic tax filing did not produce a statistically significant effect. Nonetheless, the combined effect of all e-taxation components was found to be positive and substantial. The study concluded that the e-taxation system provided convenience, reduced errors in tax returns, and improved compliance levels.

Nobert et al. (2020) examined the implementation of a digital business registration system, the Anambra Social Service Identity Number (ANSSID), designed to capture taxpayers in the Informal Economy (IE) of Anambra State. This digital initiative saw considerable success in increasing the number of registered businesses. However, despite the surge in registrations, many businesses and their employees in the IE struggled to meet their tax obligations. The study, which utilized documentary analysis and semi-structured interviews with 35 respondents from various industries in Anambra State, found that inadequate infrastructure and a lack of basic amenities were major obstacles to tax compliance. Furthermore, issues such as poor accountability, embezzlement, inadequate record-keeping, lack of empowerment programs, and insufficient public awareness were identified as key reasons behind the low tax payment in the informal sector.

Nwamgbebu et al. (2019) explored the shortcomings of Nigeria’s traditional tax system and evaluated the adoption of an electronic tax system (e-tax) as a remedy for tax revenue leakages. Using content analysis of secondary data from journals, books, and other publications, the study highlighted significant inefficiencies in the manual tax administration, such as low tax compliance, lack of adequate tax records, complexity in payment processes, and high compliance costs. The findings supported the argument that the e-tax system offers a modern and efficient solution by automating tax processes, improving compliance, and reducing administrative costs. The study concluded that while the traditional tax framework was plagued by administrative bottlenecks and loopholes, the e-taxation framework could drastically enhance transparency, reduce leakages, and ensure better revenue generation.

Ajape et al. (2017) conducted an empirical investigation into the impact of the electronic tax system on tax administration and revenue generation within the Lagos State Internal Revenue Service. The study aimed to assess how the implementation of an electronic taxation system influenced the efficiency of tax administration and tax revenue generation in Lagos State. A survey research design was employed, utilizing a structured five-point Likert scale questionnaire to collect data. The data were analyzed using descriptive statistics, while hypotheses were tested using multivariate analysis of variance (MANOVA) with SPSS. The study’s key findings revealed that respondents agreed the e-tax system had significantly enhanced Lagos State’s revenue generation capacity. The study recommended that relevant tax authorities develop and implement policies to sustain the positive effects of the e-tax system and ensure tax officials are adequately trained to optimize the benefits of electronic tax administration.

Olatunji and Ayodele (2017) explored the impact of information technology on tax administration in South West Nigeria, specifically focusing on its effect on tax implementation and planning. Data were gathered through structured questionnaires, and multiple regression analysis alongside Pearson product-moment correlation was used for data analysis. The results showed that information technology has significantly improved tax productivity and administration, enhancing overall efficiency in tax management.

METHODOLOGY

Research Design

This study adopted an ex post facto research design to examine the impact of the e-AiRS on revenue generation in Anambra State, comparing the period before and after its introduction from 2013 to 2023. The choice of this design was deemed appropriate because it enables researchers to establish the temporal sequence of the variables based on logical reasoning, allowing for a clear assessment of the relationship between the implementation of e-AiRS and changes in revenue generation.

Area of the Study

This study focuses on Anambra State, located in the southeastern region of Nigeria. The name “Anambra” is derived from a combination of the northern riverine clan “Anam” and the term “branch.” Colonial travelers from the current Anambra area referred to their origin as the “Anam branch,” which, when merged with “Ọmambala,” the Igbo name for the Anambra River, resulted in the name Anambra.

Anambra State borders Delta State to the west, Imo State and Rivers State to the south, Enugu State to the east, and Kogi State to the north. The majority of the population is Igbo (98%), with a small percentage of Igala people (2%) residing primarily in the northwestern part of the state. Anambra is Nigeria’s second-most densely populated state, after Lagos, comprising 21 local government areas and approximately 178 towns.

The capital city is Awka, while Onitsha, a historic port city from pre-colonial times, has grown into the largest urban area in the state. Nnewi, an industrial city, is home to INNOSON MOTORS, Nigeria’s indigenous vehicle manufacturer. The state’s motto is “Light of the Nation,” formerly known as the “Home for All.”

Population of the Study

The population of the study comprised of technology-driven internally generated Taxes’ implementation during period 2013 to 2023. However, the budgets under consideration are for 11 years.

Sample size and Sampling Technique

All the eleven years budgets that form our population is adopted as our sample.

Nature and Sources of Data

This study utilized secondary data sources for its analysis. These sources include the Anambra State Government Budgets, reports from the Accountant General, Financial Statements, and the Anambra State Government Budget Performance Reports covering an eleven-year period from 2013 to 2023.

Method of Data Analysis

The study utilized linear regression analysis and analysis of variance (ANOVA) through SPSS 23.0 software to analyze the data and examine the relationship between the variables. Linear regression was chosen because it allows for the determination of cause-and-effect relationships. The results and discussions will be based on Adjusted R-Squared, F-Statistic, and the Durbin-Watson test for autocorrelation. The Coefficient of Determination (R²) quantifies the proportion of variation in the dependent variable explained by the explanatory variables. R² values range from 0 to 1, with values closer to 1 indicating a better model fit.

The F-statistic is used to assess whether there is a significant relationship between the dependent and independent variables in the regression equation. It is commonly associated with ANOVA and tests the null hypothesis that the means of normally distributed groups are equal. The F-statistic, calculated from either an ANOVA or regression analysis, helps determine if there is a significant difference between the means of two or more populations. Unlike the T-statistic, which tests the significance of individual variables, the F-test evaluates the joint significance of multiple variables. A general rule is that if the F-statistic is smaller than the critical value from the F-distribution table at a given significance level, the null hypothesis is accepted and the alternative hypothesis is rejected. This study adopts a 5% significance level, which corresponds to a 95% confidence level.

DATA PRESENTATION AND INTERPRETATION OF RSULTS

Data Analysis

Table 1: Revenue generation before the introduction of e-AiRS and during the e-AiRS does not differ

Source: researcher, 2024. Significant @ 1% (***)

Table 1 presents the results of a hypothesis test examining whether there is a significant difference in revenue generation before and after the introduction of the electronic Anambra State Internal Revenue Service (e-AiRS), which was implemented on October 14, 2017. The table compares the total and mean revenue generated during the periods before and after the introduction of e-AiRS, and provides a t-value to assess the significance of the difference.

The total revenue generated by Anambra State before (2013–2017) the introduction of e-AiRS was ₦84.75 billion. The average annual revenue during this period was ₦16.95 billion. Again, after (2018–2023) the introduction of e-AiRS, the total revenue increased to ₦109.78 billion. The average annual revenue during the e-AiRS period was significantly higher at ₦53.45 billion.

The calculated t-value of 3.69 is highly significant at the 1% level of probability. This strong significance suggests that the difference in revenue generation before and after the introduction of e-AiRS is statistically significant. Furthermore, the percentage change in revenue generation from the pre-e-AiRS period to the e-AiRS period is 92.0%. This substantial increase highlights the positive impact of the e-AiRS on revenue collection in Anambra State. This finding indicates a significant improvement in internally generated revenue (IGR) following the introduction of the e-AiRS. The average annual revenue increased by more than threefold during the e-AiRS period compared to the pre-e-AiRS period. The t-value further confirms that this increase is statistically significant, implying that the introduction of the e-AiRS had a strong and positive effect on revenue generation. The introduction of e-AiRS improved the efficiency of revenue collection processes in Anambra State. This technology-driven approach likely improved compliance, reduced leakages, and streamlined the revenue collection process, resulting in significantly higher budget performance during the e-AiRS period. This finding supports the argument that the implementation of e-AiRS was a crucial factor in boosting the state’s internally generated revenue.

DISCUSSION OF FINDINGS

Before the introduction of e-AiRS, the total revenue generated by Anambra State from 2013 to 2017 was ₦84.75 billion, with an average annual revenue of ₦16.95 billion. Following the implementation of e-AiRS in October 2017, the total revenue from 2018 to 2023 surged to ₦109.78 billion, with an average annual revenue of ₦53.45 billion. This represents a more than threefold increase in average annual revenue, signaling a dramatic improvement in the state’s ability to generate internal revenue. The t-value of 3.69, which is highly significant at the 1% level, provides robust statistical evidence that the difference in revenue generation before and after the introduction of e-AiRS is not due to random chance. The 92.0% increase in revenue generation during the e-AiRS period further underscores the effectiveness of this technology-driven initiative.

The significant boost in revenue collection translates directly into improved budget performance. With more resources at its disposal, the state government is better equipped to finance public projects, invest in infrastructure, and improve the delivery of public services. This contributes to economic development and enhances the quality of life for residents of the state. Again, the improvement in IGR reduces the state’s dependence on federal allocations, providing greater fiscal autonomy. This allows Anambra State to pursue its development agenda with more financial independence, making it less vulnerable to fluctuations in federal revenue. The success of the e-AiRS system likely enhances public confidence in the state’s revenue collection processes. When taxpayers see that their contributions are efficiently collected and transparently managed, they are more likely to comply voluntarily with tax obligations, further boosting revenue collection. This observation was in agreement with the work of Nwamgbebu et al. (2019); Okoye and Adesanya (2021); Babatunde and Akinsanmi (2021); Adegbie et al. (2022), amongst others, who affirmed that the electronic tax system provides a modern and efficient approach by streamlining tax procedures, enhancing compliance levels, and minimizing administrative expenses.

CONCLUSION AND RECOMMENDATIONS

The study concluded that the adoption of the electronic Anambra State Internal Revenue Service (e-AiRS) significantly improved the state’s internal revenue generation. The findings revealed a substantial rise in both total and average annual revenue following the implementation of the e-taxation system, with strong statistical support confirming that this improvement was not due to chance. The introduction of e-AiRS enhanced the state’s fiscal capacity, enabling better funding of public infrastructure, effective service delivery, and overall economic development. Furthermore, the transition to electronic taxation reduced the state’s dependence on federal allocations, granting it greater financial independence and flexibility to pursue its development objectives. The increased efficiency and transparency in tax administration also strengthened public confidence and encouraged voluntary tax compliance.

The fact that e-AiRS significantly boosts tax revenue calls for the need to enhance and expand such technology-driven initiatives. It is therefore recommended that Anambra state government should consider integrating similar electronic systems for other revenue streams like fines, sales, and licenses. This could involve upgrading existing platforms or introducing new technology to improve efficiency, reduce leakages, and ensure more consistent revenue collection across all streams.

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