Information Communication Technology and Revenue Generation in Nigeria: A Case Study of Bayelsa State, 2015-2023
DOI:
https://doi.org/10.51699/cajitmf.v7i2.1233Keywords:
ICT, Revenue Generation, Tax, Revenue Service, Bayelsa StateAbstract
This paper examined the use of information Communication Technology in revenue generation in Bayelsa State, Nigeria from 2015-2023. The objective of the study is to examine to what extent that the government has been able to deploy the use of ICT to enhance revenue generation in a bid raise the needed financial resources to carry out its constitutional responsibility as well as ascertain the challenges faced. This is against the background of the increasing g demands from government which necessitates the need to raise more funds and block loophole of leakages in revenue generation in the State. The Theoretical Frame work adopted in the study is the. The study adopted is quantitative and therefore adopted data from official records from the Bayelsa State Internal Revenue Service, for data Analysis and discussion. Based on the data derived the study d found out that the use of ICT was novel and that there were significant improvements in revenue generation in the State, despite the reality that there were challenges as a result of the introduction of the new technology. Based on the findings of the study, the paper recommended, amongst others that the Bayelsa State Government should engage on vigorous public enlightenment and sensitization of the tax paying public on the introduction and benefits of the initiative in tax payment.
References
T. W. Yunana, Y. A. Yunana, and D. A. Muhammad, “Impact of internal revenue generation on the development of local government areas in Kaduna State: A case study of Chikum local government,” Dutse Journal of Economics and Development Studies, vol. 8, no. 1, pp. 184–194, 2019.
I. R. Akintoye, F. F. Adegbie, and N. S. Awotomoilusi, “Determinants of tax revenue: A case of Nigeria,” International Journal of Business Management, vol. 7, no. 4, pp. 23–29, 2019.
M. E. Braimoh and A. U. Ouoha, “Revenue generation and performance in local governance in Nigeria: A survey of people’s perception in selected local governments in Edo State,” Journal of Accounting and Taxation Research Group, vol. 6, no. 1, 2022.
M. O. Cornelius, A. Ogar, and F. A. Oka, “The impact of tax revenue on economic growth: Evidence from Nigeria,” Journal of Economics and Finance, vol. 7, no. 1, pp. 32–38, 2016.
J. O. Adewoye and C. O. Olaoye, “Usage of information technology to enhance professional productivity among accountants in Ekiti State,” International Journal of Accounting and Financial Management Research, vol. 4, no. 2, pp. 7–18, 2014.
A. Crede and R. Mansell, Eds., “The importance of sustainable development: ICTs in developing countries,” International Institute for Communication and Development E-Journal, Aug. 1998.
J. O. Adewoye, A. O. Ademola, O. D. Afolabi, and O. Oyeleye, “Performance impact of information communication technology (ICTs) on women entrepreneurship in South Western Nigeria,” Finance Management, vol. 65, pp. 19905–19909, 2013.
A. A. Adenugba and C. F. Ogechi, “The effect of internal revenue on infrastructural development: A study of Lagos State Internal Revenue Service,” Journal of Educational and Social Research, vol. 5, no. 1, pp. 419–436, 2013.
O. Afuberoh and E. Okoye, “The impact of taxation on revenue generation in Nigeria: A study of federal capital territory and selected states,” International Journal of Public Administration and Management Research, vol. 2, no. 2, pp. 22–47, 2014.
T. O. Asaolu, J. Olabisi, S. O. Akinbode, and O. N. Alebiosu, “Tax revenue and economic growth in Nigeria,” Scholedge International Journal of Management and Development, vol. 57, pp. 72–85, 2018.
T. O. Asaolu, S. O. Dopemu, and J. U. Monday, “Impact of tax reforms on revenue generation in Lagos State: A time series approach,” Research Journal of Finance and Accounting, vol. 6, no. 8, pp. 55–67, 2015.
M. Atakpa, S. Ocheni, and B. C. Nwankwo, “Analysis of options for maximizing local government internally generated revenue in Nigeria,” International Journal of Learning and Development, vol. 2, no. 5, pp. 94–104, 2012.
Australian National Audit Office, Better Practice Guide: Innovation in the Public Sector, 2015.
A. Edogbanya and S. Ja’afaru, “Revenue generation and its impact on governmental efforts,” Global Journal of Management and Business Research, vol. 13, no. 4, pp. 71–85, 2013.
E. E. Edemidiong, I. B. Ebong, and O. Ozinegbe, “Information communication technology (ICT) and service delivery in Nigerian public sector: A study of Federal Inland Revenue Service (2000–2019),” EPRA International Journal of Environmental Economics, Commerce and Educational Management, vol. 7, no. 4, pp. 1–15, 2020.
B. R. Eja, S. E. Idaka, and J. Ogar-Abang, “Inhibiting factors to tax revenue generation in Cross River State, Nigeria,” Global Journal of Social Sciences, vol. 17, pp. 111–118, 2018.
S. S. Eneojo and T. Gabriel, “Taxation and revenue generation: An empirical investigation of selected states in Nigeria,” Journal of Poverty, Investment and Development, vol. 4, pp. 102–115, 2014.
G. D. Gomero, “Factors influencing revenue collection success in the Beneshangul Gumzu region: The case of Assossa town,” Journal of Positive School Psychology, vol. 6, no. 2, pp. 5788–5797, 2022.
D. B. Gwa and J. Kass, “The contribution of tax revenue on the economic growth of Nigeria,” International Journal of Inflation and Good Governance Quagmire in Africa, vol. 10, no. 5, pp. 48–59, 2018.
A. Ibeogu and F. Ulo, “Internally generated revenue in the local government system and sustainable community development in Nigeria,” International Journal of Research in Business Management, vol. 3, no. 11, pp. 11–120, 2015.
E. O. Ifero and E. O. Eko, “Tax innovation, administration and revenue generation in Nigeria: A case study of Cross River State,” International Journal of Economics and Management Engineering, vol. 8, no. 5, pp. 76–89, 2014.
P. N. Johnson and C. O. Omodero, “Governance quality and tax revenue mobilization in Nigeria,” Journal of Legal Studies, vol. 28, no. 42, pp. 1–41, 2021.
E. Karahanna, D. N. Straub, and N. L. Chervany, “Information technology adoption across time: A cross-sectional comparison of pre-adoption and post-adoption beliefs,” MIS Quarterly, pp. 182–213, 1999.
D. Karanja, A. K. A. Sang, and M. Ndiranga, “Influence of integration of ICT on human resource management in Kenyan public universities,” International Journal of Sustainability Management and Information Technology, vol. 3, no. 6, pp. 73–84, 2018.
B. D. Kiabel and N. G. Nwokah, “Boosting revenue generation by state government in Nigeria: The tax consultant’s option revisited,” European Journal of Social Sciences, vol. 4, pp. 532–539, 2009.
C. R. Kothari and G. Garge, Research Methodology: Methods and Techniques, 3rd ed. New Delhi, India: New Age Int., 2014.
K. Kreijins, F. van Acker, M. Vermeulen, and H. van Buuren, “What stimulates teachers to integrate ICT in their pedagogical practices?,” Computers in Human Behavior, vol. 29, no. 1, pp. 217–225, 2014.
S. H. Lee, L. John, and G. Luis, “Telecommunications and economic growth: An empirical analysis of Sub-Saharan Africa,” Applied Economics, vol. 44, pp. 461–469, 2012.
M. Mansor and Z. Gurama, “Factors influencing tax evasion in Gombe State, Nigeria,” European Proceedings of Social and Behavioural Sciences, 2016.
W. Mary and M. Cox, Information and Communication Technology Inside the Black Box. Granada, Spain: Granada Learning Publishers, 2007.
N. T. Matsepe and E. Vander Lingen, “Determinants of emerging technologies adoption in the South African financial sector,” South African Journal of Business Management, vol. 53, no. 1, pp. 1–12, 2022.
S. Mugisha, “Using ICT development: The case of Uganda,” presented at the International Conference on Information Technology, Communication and Development, Kathmandu, Nepal, 2001.
Federal Ministry of Finance, National Tax Policy, Nigeria, 2012.
F. F. Nchuchuwe and D. A. Ojo, “E-governance, revenue generation and public service delivery in Nigeria,” in Proc. Covenant Univ. Conf. on e-Governance in Nigeria, 2017.
C. J. Okafor and E. O. Ibekwe, “Assessment of implication of e-governance and workers performance in Imo State Civil Service (2013–2019),” Journal of Public Administration and Governance Research, vol. 4, no. 2, pp. 56–68, 2020.
E. I. Okoye and A. A. Olayinka, “Effect of electronic taxation on revenue generation in Lagos State,” Journal of Global Accounting, vol. 7, no. 1, pp. 38–62, 2021.
A. O. Okunowo, “FIRS introduces e-filing system in Nigeria,” [Online]. Available: LinkedIn, 2015.
C. O. Olaoye and O. O. Atitola, “Effects of e-tax payment on revenue generation in Nigeria,” Journal of Accounting, Business and Finance Research, vol. 4, no. 2, pp. 56–65, 2018.
C. O. Olaoye and B. A. Kehinde, “Impact of information technology on tax administration in Southwest Nigeria,” Archives of Business Research, vol. 5, no. 9, pp. 139–150.
O. O. Olasanmi, T. Ayoola, and M. T. Kareem, “Evaluation of ICT use among women entrepreneurs in Nigeria,” International Journal of Management and Business Studies, vol. 3, no. 2, pp. 43–54, 2012.
S. T. Oloruntoyin and I. A. Adeyanju, “The role and prospect of information and communication technology in national development,” International Journal of Computing Academic Research, vol. 2, no. 3, pp. 113–119, 2013.
A. A. Onaolapo, R. J. Aworemi, and O. A. Ajala, “Assessment of value added tax and its effects on revenue generation in Nigeria,” International Journal of Business and Social Sciences, vol. 4, no. 1, pp. 220–225, 2013.
H. O. Owino, S. Otieno, and F. S. Odovo, “Influence of ICT on revenue collection in county governments in Kenya,” International Journal of Recent Research in Commerce, Economics and Management, vol. 4, no. 1, pp. 66–96, 2017.
S. O. Uhumwuangho and S. Aibieyi, “Problems of revenue generation in local government administration in Nigeria,” International Journal of Arts and Humanities, vol. 2, no. 3, pp. 192–209, 2013.
D. Wasao, “The effect of online tax system on tax compliance among small taxpayers,” Univ. Nairobi, 2014.
G. Wilson and A. C. Anorno, “Empirical analysis of e-governance and socio-economic development of Imo State, Nigeria (2015–2020),” NPSA South-South Journal of Political Science, vol. 3, no. 1, 2022.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Obinna Nwodim, Samuel Chinagorom Williams

This work is licensed under a Creative Commons Attribution 4.0 International License.
In submitting the manuscript to the Central Asian Journal of Innovations on Tourism Management and Finance, the authors certify that:
- They are authorized by their co-authors to enter into these arrangements.
- The work described has not been formally published before, except in the form of an abstract or as part of a published lecture, review, thesis, or overlay journal.
- That it is not under consideration for publication elsewhere,
- The publication has been approved by the author(s) and by responsible authorities – tacitly or explicitly – of the institutes where the work has been carried out.
- They secure the right to reproduce any material that has already been published or copyrighted elsewhere.
- They agree to the following license and copyright agreement.
License and Copyright Agreement
Authors who publish with Central Asian Journal of Innovations on Tourism Management and Finance agree to the following terms:
- Authors retain copyright and grant the Central Asian Journal of Innovations on Tourism Management and Finance right of first publication with the work simultaneously licensed under Creative Commons Attribution License (CC BY 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the Central Asian Journal of Innovations on Tourism Management and Finance published version of the work (e.g., post it to an institutional repository or edit it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.


