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

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.