EFFECT OF E-TAX SYSTEM ON PUBLIC SERVICE DELIVERY IN KOGI STATE

In recent years, the adoption of electronic tax (e-tax) systems has gained traction globally as governments seek to enhance revenue collection, reduce tax evasion, and improve the efficiency of public service delivery. The potential for E-tax on public service delivery possess some dis parities in access among different population groups across different state in Nigeria. Therefore, the study examined the effect of e-tax on public service delivery in Kogi State. The study employed survey research design using well-structured questionnaire. The population of the study comprises all the 19 ministries under the Kogi State Civil Service Commission from where a sample size comprising seven (7) ministries was selected. Random sampling technique was used to select the sample size. Both descriptive and inferential statistics were employed for the purpose of data analysis. Descriptive statistics involved the use of frequencies, tables, figure and percentage to analyse the socio-economic characteristics of the respondents while inferential statistics of multiple regression analysis was used to analyse the effect of e-tax on service delivery in Kogi State.  Findings from the result of multiple regression analysis on the effect of e-tax on service delivery in Kogi State showed that only revenue generation has a statistically significant and meaningful impact on public service delivery (p < 0.001). Other variables (allocation of funds, efficient tax delivery, tax payment efficiency, and process) show no significant influence, possibly due to factors like implementation challenges, awareness levels, or inefficiencies in those areas. The study concluded that there is a significant relationship between e-tax and service delivery in Kogi State. It is therefore recommended that Kogi State government should prioritize enhancing revenue generation mechanisms within the e-tax system. Since revenue generation has a significant positive impact on public service delivery, improving digital tax collection platforms, expanding the tax base, and minimizing revenue leakages will help boost government income and enable more effective service delivery to citizens.