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ABSTRACT:

This study evaluated the influence of Electronic-Taxation on revenue-generation in Ondo State from 2019 to 2023 with a view to understand the methods and process of e-taxation. The collected data were grouped into two: pre and post-e-tax periods. The two sets of data were compared using a pre post analysis technique of statistic. Findings from the study revealed that before the implementation of electronic taxation, revenue generation reported from state accumulated revenue was below average, while the tax revenue and other taxes significantly improved after e-taxation and e-tax was successfully implemented. Thus, the electronic policy worked to improve revenue generation in the economy while identified loopholes that engendered. Corruption will greatly affect the progress of the system, if not properly checked. It was recommended amongst others that the government through the Ondo State internal revenue service’s conduct more enlightenment seminars in all the local governments of the State, Increase the knowledge of the use of electronic services on their platform, block all identifiable 1oopholes and pronounce a severe punitive action on tax corruptions in the economy.

KEYWORDS:

Electronic-Taxation, Internal revenue, Accumulated revenue, Tax revenue and tax corruptions

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