Hasil untuk "Revenue. Taxation. Internal revenue"

Fanyana Ntuli, Bhekabantu Alson Ntshangase, Steven Kayambazinthu Msosa

Financial management is the most critical aspect regarding the determination of the success or failure of the public sector within the Republic of South Africa. However, currently, there are several challenges that militate against effective as well as efficient financial management within the public sector. Traditional financial management techniques remain a major obstacle to effective and efficient service delivery in South Africa’s public sector. Legacy systems and fragmented fiscal processes contribute to a lack of financial oversight, reduced accountability, and limited public engagement in budgeting decisions. These weaknesses undermine the credibility and responsiveness of public institutions, eroding citizen trust and deepening governance challenges. In response to these systemic issues, this study explores the transformative potential of innovative financial management reforms to serve as levers for good governance. Specifically, it examines how adopting modern tools and participatory approaches can improve transparency in financial operations, enhance accountability mechanisms, and promote trust between government entities and the communities they serve. By focusing on practical and scalable reforms such as digital financial systems, integrated procurement platforms, and citizen-inclusive budgeting frameworks, the study aims to assess how these strategies can improve governance outcomes within the South African public sector. The overarching goal is to identify evidence-based interventions that not only modernise financial practices but also align with broader objectives of ethical governance and inclusive public administration. The study reveals that innovative financial management reforms, particularly digitalisation and participatory budgeting, hold substantial promise for enhancing good governance in the public sector. These reforms foster greater transparency by making fiscal information more accessible, reinforce accountability through improved oversight mechanisms, and stimulate citizen engagement by involving communities directly in budgetary decisions. Ultimately, this research contributes to the growing discourse on institutional reform by highlighting the importance of innovative financial stewardship in rebuilding public trust and improving service delivery.

Svetlana Sitnicka, Lin Xinyang, Ruslan Serhiienko et al.

This study investigates the determinants of bank profitability across regions and income groups, employing a comprehensive econometric framework. Balanced panel data for 31 European and Asian countries over the period 2000–2021 were analyzed using panel regression models (fixed and random effects), with Hausman tests applied to ensure robustness. Profitability was measured by Return on Assets (ROA), Return on Equity (ROE), and Net Interest Margin (NIM). The use of multiple profitability indicators, such as ROA, ROE, and NIM, combined with diverse determinants and interaction terms capturing the effects of major crises, allowed for a more comprehensive understanding of the factors influencing bank profitability. The results indicate that macroeconomic and bank-specific determinants significantly affect profitability, while industry-specific factors are mostly insignificant. On average, banks achieved ROA of 2.03%, ROE of 9.78%, and NIM of 4.52%. Regionally, higher ROA (2.74%) and NIM (5.38%) were observed in European banks, whereas Asian banks recorded higher ROE (11.50%). By income group, upper-middle-income countries outperformed both high- and lower-middle-income groups across all profitability metrics. These findings highlight the necessity of cross-regional and cross-income-group comparisons and provide important implications for policymakers and banking strategists regarding capital adequacy, liquidity management, and profitability under crisis conditions.

Muslum Mursalov, Olga Niemi, Svitlana Kolomiiets et al.

The financial stability of banks remains a critical component of macroeconomic resilience, particularly in the face of ongoing geopolitical uncertainties and post-pandemic recovery. In this context, there is an urgent need for data-driven models capable of accurately assessing institutional soundness. This study aims to develop and empirically validate an econometric model to evaluate the financial stability of JSC “Oschadbank” (State Savings Bank of Ukraine) by analysing the impact of key regulatory indicators. The methodological approach involved descriptive statistical analysis, normality testing, Box–Cox transformations, and multiple regression modelling using annual data from 2018 to 2024. The model incorporated four financial ratios (Autonomy Ratio (N6), Own Funds Adequacy Ratio (N8), Equity Manoeuvrability Ratio (N9), Loan Loss Provision Coverage Ratio (N12)), with transformations applied to ensure statistical robustness. Key diagnostic tests – multicollinearity (VIF), heteroskedasticity (Breusch–Pagan), and residual analysis – were conducted, and robust standard errors were applied due to kurtosis-related violations of normality. The final regression model, based on three explanatory variables (N6, N8, and transformed N9), explains approximately 45% of the variation in the financial stability ratio (R² = 0.4489; Adj. R² = 0.3801; F(3,24) = 6.52; p < 0.01). All coefficients were statistically significant, with N9 exhibiting the strongest positive effect (β = 0.00327; p = 0.019), while H6 had a negative effect (β = –0.00046; p = 0.001), and N8 a moderate positive effect (β = 0.000044; p = 0.000). These results confirm that financial stability is sensitive to internal capital structure dynamics, providing a foundation for regulatory optimisation and strategic bank management.

Saša Obradović

Inflation plays a crucial role in the macroeconomic dynamics of the Serbian economy. This paper examines the influence of the exchange rate on inflation for the period 2012:Q1-2021:Q4. The findings indicate that the impact of the exchange rate on price stability is one of the most important factors for a small and export-oriented Serbian economy. The asymmetric impact of the exchange rate on price growth has been demonstrated using the Nonlinear Autoregressive Distributed Lag (NARDL) model in the long and short run. There is a long-run relationship between inflation, export, economic growth, money supply, and exchange rate, which is confirmed by cointegration testing. Partial changes in the exchange rate with a positive sign manifest themselves in a depreciation that affects price stability. A 10 percent depreciation of Serbia’s national currency is expected to increase inflation by 2.38 percent. Conversely, a real exchange rate appreciation leads to a 0.39 percent rise in inflation, though this effect is not statistically significant. Over the long term, inflation responds more strongly to currency depreciation than to appreciation. The Error Correction Mechanism’s coefficient is statistically significant at the 1% level, indicating a relatively fast adjustment from short-term disequilibrium to long-term equilibrium. The study’s findings support the hypothesis that the real exchange rate has an asymmetrical short-term impact on Serbia’s inflation rate. Specifically, in the short term, a 1 percent depreciation of the national currency leads to a 0.27 percent increase in inflation. The obtained results are consistent with the relevant empirical findings. The correctness of the inflation targeting strategy and the choice of the managed floating exchange rate are indirectly examined and confirmed as the best strategic options for the Central Bank of Serbia. The policy implication of this study indicates that the further depreciation of the real exchange rate could be one of the main challenges for the Central Bank of Serbia to keep inflation under control.

Mohammed Sahnouni, Mohammed Kadri

Investments in Information and Communication Technology (ICT) have become a strategic imperative for companies operating in the telecommunications sector, particularly in adapting to rapid market transformations. This study investigates the relationship between ICT investments and organizational change, based on a survey conducted in early 2025 among 79 employees in the telecommunications sector in Algeria, using a structured questionnaire. Data were analyzed using SPSS software, and simple linear regression was applied to examine the dependencies between ICT investments and organizational transformation variables. The results demonstrate a positive correlation (R = 0.268), with ICT investments explaining 7.2% of the variance in organizational change (R² = 0.072). These findings highlight the pivotal role of ICT investments in enhancing organizational agility and competitiveness in dynamic market environments. The study provides empirical evidence that strengthens strategic investment decision-making and underscores the critical connection between ICT development and market responsiveness.

Sitsada Sartamorn, Hiroko Oe, Yasuyuki Yamaoka

The increasing frequency of market disruptions in the contemporary global economy has exposed fundamental inequities in small and medium enterprise (SME) financing systems, creating urgent needs for understanding how financial constraints shape digital transformation capabilities during periods of economic uncertainty. Through thematic analysis of 33 semi-structured interviews conducted with 28 Thai SME owner-managers and 5 financial advisors between May and September 2024 in Thailand, this study examined how financial constraints shaped digital transformation trajectories during the COVID-19 pandemic. Three core financial themes were identified: (1) digital finance adoption patterns and investment challenges, (2) credit access disparities between asset-light and asset-rich firms, and (3) financial policy distortions favoring foreign investors. The analysis revealed how collateral requirements, personal credit dependency, and institutional lending biases created divergent digitalization pathways. Asset-light firms relied on high-cost personal credit (18% interest rates) while asset-rich firms secured rapid institutional financing within 48 hours. These findings challenge assumptions about universal SME financial vulnerability and highlight the need for targeted financial inclusion policies. This research opens future academic perspectives for examining fintech innovations in emerging markets, comparative studies across ASEAN countries, and longitudinal analysis of financing decision path dependencies in crisis contexts

Aleksandra Kuzior, Dariusz Krawczyk, Vitaliia Koibichuk et al.

This article provides an in-depth analysis of the price dynamics and market prospects of Ethereum, the second-largest cryptocurrency by market capitalization. As blockchain technology and cryptocurrencies increasingly integrate into global financial systems, understanding the factors influencing Ethereum’s price becomes crucial for investors, developers, and researchers. The study uses daily price and volume data from an extensive dataset spanning from 2016 to 2023, focusing on the year 2022 to analyze trends and relationships between Ethereum’s price, market volume, and time. Employing correlation and regression analyses, the study aims to identify key patterns, with a focus on understanding how these variables interact within the volatile cryptocurrency market. The methodology centres on refining the data to ensure accuracy and integrity, including the removal of outliers and verification of variable distributions. Correlation analysis was conducted to explore the relationships between price, volume, and time. Regression analysis further assessed the impact of volume and temporal factors on Ethereum's price, using heteroskedasticity-consistent standard errors to address market volatility. The model's robustness was validated through statistical significance tests, and visualizations were used to present data trends and relationships effectively. The findings reveal that Ethereum experienced substantial volatility in 2022, characterized by a general downward price trend. The study identified a weak inverse correlation between price and trading volume, suggesting that periods of higher trading activity often coincide with lower prices, possibly reflecting market corrections or sell-offs. The regression analysis indicated that time is a significant factor in Ethereum’s price dynamics, with a strong positive correlation between the observation order and price, highlighting a clear downward trend over the year. The model demonstrated a high explanatory power, with an Adjusted R-squared of 83.94%, indicating that the selected variables effectively capture the variance in price. The discussion places these findings within the broader context of market developments, including technological shifts like Ethereum 2.0, regulatory changes, and macroeconomic factors that shaped the price movements. The inverse relationship between volume and price underscores the impact of trading behaviour on market sentiment, while the downward temporal trend aligns with the overall market downturn seen in 2022. Despite short-term negative trends, the analysis underscores Ethereum’s long-term potential, given its leading role in decentralized finance, non-fungible tokens, and blockchain innovation. This research remains highly relevant as it addresses the interplay of technical, market, and macroeconomic factors in shaping Ethereum’s price and market prospects, providing a framework for understanding its future trajectory within the evolving cryptocurrency landscape.

Cheriet Oualid, Douha Selma, Bouali Soufyane

This article examines the impact of content personalization on customer engagement in the Algerian e-commerce sector. By analyzing data from 70 e-commerce stores operating in Algeria between January 12, 2023, and October 10, 2023, the study highlights the importance of personalization strategies in enhancing customer experiences and driving sales. The research employs a mixed-method approach, combining quantitative data analysis of website metrics with qualitative insights from customer surveys, to provide a comprehensive understanding of the effectiveness of personalization. The findings reveal a growing adoption of data collection methods, particularly website analytics (86%) and customer surveys (75%), which reflect a heightened awareness among Algerian e-commerce businesses of the need to track and analyze customer behavior. The research identifies a higher-than-average bounce rate (32%) compared to global standards (26%), suggesting technical and behavioral challenges that affect customer retention. Similarly, the average click-through rate for Algerian e-commerce websites (2.5%) is slightly below the global average (3%), indicating a need for building trust and credibility in the online shopping environment. The study underscores the significance of addressing these challenges by improving website performance, simplifying payment processes, and leveraging direct customer feedback to align offerings with customer preferences. Personalized content, derived from robust data analysis, is shown to enhance engagement by creating relevant and meaningful customer experience. The article provides valuable insights into the Algerian e-commerce market, outlining both opportunities and challenges. The emphasis on personalization, trust-building, and a customer-centric approach is critical for businesses aiming to thrive in this evolving landscape.

Muhammad Zohaib, Muhammad Ismail

COVID-19 altered global economics activities during the pandemic period and still affects the stock returns. As worldwide resulted, this shift has changed the Pakistani stock returns activities. This study unfolds the impact of COVID-19 on stock returns frequency of pharmaceutical, power generation, technology and communication, and food sectors in Pakistan. To examine the relationship of above-mentioned sectors with stock returns, data were evaluated through event window that included the event dates of the 150-day and 60-day estimating period. COVID-19 has a considerable detrimental influence on stock returns during the post-event interval. The study findings showcase significant negative relationship with stock returns of the above-mentioned sectors. However, the results are contradictory during the second wave of coronavirus infection. Furthermore, the study also substantiates that COVID-19 has significantly affected the stock market performances of Pakistan. Still, the impact on the stock market performances was only for a short period, and it diminished in the second wave of COVID-19 spread in Pakistan. The findings contribute to the research on the stock returns of selected sectors and commodity market impact of a pandemic by providing empirical evidence that COVID-19 has spill-over effects on stock market. This result also helps investors in assessing the trends of the stock and commodity markets during the pandemic outbreak. Managers are encouraged to modify their strategies to maintain stocks of the firm for better performance under the direction of study findings.

Husne Jahan, Chowdhury, G. M. Azmal Ali, Quaosar, Nazifa Anbar, Saba et al.

This study seeks to analyze the complex interplay among such factors as trust, customer satisfaction, and service quality, which are known to affect customer loyalty. Another specific goal is to examine whether trust plays a mediating role in shaping customer loyalty across the banking domain. Drawing upon the relationship marketing theory, this article emphasizes the importance of building and maintaining long-term customer relationships. Within a unified research framework, customer-centric approaches were prioritized to foster loyalty and retention. Following the existing literature, this study utilizes a quantitative method. Interviewer-administered questionnaires were employed to collect survey data from 416 regular customers of the top 15 conventional and Islami Shariah-based commercial banks. The model validation was performed using the structural equation modeling method in Smart-PLS version 4.1.0.6. The findings of these results indicate that customer satisfaction and service quality have a favorable and direct impact on customer loyalty. Furthermore, it was discovered that the trust variable partially mediates the impact of customer satisfaction and service quality on customer loyalty. By focusing on a specific geographic region and industry, this study provides insights that are tailored to the nuances of the cultural, economic, and regulatory environment, thereby filling a gap in the literature on trust and loyalty in emerging market economies. The research findings enhance theoretical knowledge and managerial practices in the banking industry by addressing the value of trust as a mediator in fostering loyalty.

Shenghao Gao, Peyman Khezr, Armin Pourkhanali

This study explores the performance of auctions in China's seasoned equity offering (SEO) market, both theoretically and empirically. In these auctions, issuers must commit to a pre-announced revenue target and a maximum number of shares available for auction. We use a common value framework to analyze this auction mechanism, detailing its operation, share allocation, and pricing. The theoretical findings suggest that when buyers bid truthfully, the seller's optimal strategy is to set the total share quantity equal to the target revenue divided by the reserve price. We demonstrate that committing to a target revenue results in a higher level of truthful bidding compared to a standard uniform-price auction without any revenue commitment. We empirically test our theoretical findings using data from China's SEO markets. First, we assess the impact of various issuer strategies on firm-level SEO discounts, categorizing scenarios based on share availability and target revenue. We find that the scenario where the reserve price times the share quantity matches the target revenue is the most optimal for sellers. Second, we examine bidding behavior and auction performance, showing that China's SEO uniform price auction performs exceptionally well. Specifically, the actual issue prices are only 0.029 below the truthful case prices, indicating that the revenue raised is still close to what would have been achieved with truthful bids.

Chengyu Du, Fang He, Xi Lin

We address a dynamic pricing problem for airlines aiming to maximize expected revenue from selling cargo space on a single-leg flight. The cargo shipments' weight and volume are uncertain and their precise values remain unavailable at the booking time. We model this problem as a Markov decision process, and further derive a necessary condition for its optimal pricing strategy. To break the curse of dimensionality, we develop two categories of approximation methods and pricing strategies. One category is based on the quantity of accepted bookings, while the other is founded on the expected weight and volume of accepted bookings. We prove that the pricing strategy of the quantity-based method possesses several inherent structural properties, which are crucial for analytically validating the model and accelerating the computational process. For the weight-volume-based approximation method, we derive a theoretical upper bound for the optimality gap of total expected revenue. For both methods, we further develop augmented strategies to address the extreme pricing issues in scenarios with high product heterogeneity and incorporate the second moment to enhance performance in the scenarios of high uncertainty, respectively. We utilize realistic dataset to conduct extensive numerical tests, and the results show that the average performance gap between the optimal expected revenue and that of each proposed pricing strategy is less than 10%. The quantity-based method requires the least computation, and performs quite well in the scenarios with low product heterogeneity. The augmented quantity-based method and the weight-volume-based method further enhance the resilience to product heterogeneity. The augmented weight-volume-based method significantly improves the revenue when there are high penalties for overbooking and high uncertainty.

Ayotunde Kikelomo Onigbinde, G. Oyedokun

Tax evasion and avoidance are both phenomena that are probably as old as taxation itself. Literature revealed that tax avoidance and evasion represent some of the perplexing problems facing the Nigerian economy. The study adopts a quantitative research design, employing a standardized questionnaire as the primary research instrument. The study population comprises personnel from the Oyo State Internal Revenue Service. The findings revealed a significant positive relationship between tax evasion and IGR, indicating that tax evasion negatively impacts revenue generation. Similarly, tax avoidance is found to have a significant negative relationship with IGR, implying its detrimental effect on revenue. The study concluded that resistance towards tax obligations leads to the disturbance of the government's essential services, such as health services, education, sanitation, transportation, and infrastructure. The study recommends that urgent steps should be taken by public office holders to live up to expectation when it comes to transparency, accountability and the war against corruption.

Gazi Farok

Very recently, the three USA banks that failed this year 2023, Silicon Valley Bank (SVB), First Republic Bank (FRB) and Signature Bank, accounted for 2.4% of all assets in the banking sector. Still, most economists expect a recession in the second half of this year. They estimate the USA Fed's high interest rates eventually will be felt more profoundly by consumers and businesses. A significant number of steps have been taken by the federal government to boost confidence in the U.S. financial system appears to have contained a potential banking crisis after the collapse of Silicon Valley Bank and Signature Bank. However, turbulence remains over possible spillover effects. It forecasts global finance from increased scrutiny by U.S. regulators and raises questions about the fitness of banks, financial markets around the world (Graeme. Sipa, March 15, 2023). Risk factors imposed on regulators, politicians and the media for confusing the public, supply chain disruptions about the safety of the USA banks and carried out that conditions might have worsened (Hugh. Son, May 06, 2023). The purpose of this paper is to get a better understanding of the turmoil that has affected the U.S. banking system for this year. While the main objective is to analyze the crisis as a whole, which affected several banks as stated previously, an emphasis will be placed on the Silicon Valley Bank (SVB).

Henrique De Carvalho Videira

The theory equates the maximum output deviations (efficient frontier) caused by combined inputs with affinity-synergy in a system, which leads to a parametric volatility whose curve can be compared to data envelopment analysis (DEA). The input is a cumulative variable (e.g.: merged assets), and the output is a flow variable (e.g.: combined incomes). Rather than being purely stochastic, volatility is estimated by a novel parameter for risk named synergy, which is constrained by critical input (scarce resources). The output acceleration derived from the mergers among inputs, boosted by synergy, is the main foundation of the approach, which particular case gives Shannon and Boltzmann-Gibbs entropies. Tests are done in the 11 USA Sectors over their quarterly financial statements, proving that synergy is significant for financial statements, whereas typical betas only present significance in stock market data. A practical application is a novel discount rate for valuation using synergy, whose results for each sector are stable and coherent with perceived risk. Systems that rely on causal relations between output and multiple inputs can be regressed under novel parameters, rather than reckoning exclusively in optimization procedures.

Gibran Gomez, Kevin van Liebergen, Juan Caballero

Multiple works have leveraged the public Bitcoin ledger to estimate the revenue cybercriminals obtain from their victims. Estimations focusing on the same target often do not agree, due to the use of different methodologies, seed addresses, and time periods. These factors make it challenging to understand the impact of their methodological differences. Furthermore, they underestimate the revenue due to the (lack of) coverage on the target's payment addresses, but how large this impact remains unknown. In this work, we perform the first systematic analysis on the estimation of cybercrime bitcoin revenue. We implement a tool that can replicate the different estimation methodologies. Using our tool we can quantify, in a controlled setting, the impact of the different methodology steps. In contrast to what is widely believed, we show that the revenue is not always underestimated. There exist methodologies that can introduce huge overestimation. We collect 30,424 payment addresses and use them to compare the financial impact of 6 cybercrimes (ransomware, clippers, sextortion, Ponzi schemes, giveaway scams, exchange scams) and of 141 cybercriminal groups. We observe that the popular multi-input clustering fails to discover addresses for 40% of groups. We quantify, for the first time, the impact of the (lack of) coverage on the estimation. For this, we propose two techniques to achieve high coverage, possibly nearly complete, on the DeadBolt server ransomware. Our expanded coverage enables estimating DeadBolt's revenue at $2.47M, 39 times higher than the estimation using two popular Internet scan engines.

T. A. Adegbite, U. Adamu, K. Salihu

This study examined taxation impact on human capital development in North Central States in Nigeria. The data emanated from the state boards of internal revenue, office of Accountants general, state planning commission of the selected states in North Central Nigeria and the National Bureau of Statistics' document from 2010 to 2020. The selected states are Kwara, Niger, Kogi, Benue, Nasarawa and Plateau states. The study used econometric model to examine how taxes affect growth of human capital development. The numerical estimate of the co-efficient in various equations was obtained using panel data analysis through pooled regression, fixed model, random effect model and Hausman test. The findings showed that personal income tax and value added tax have positive and significant effect on human capital development. Road tax has positive and insignificant effect on human capital development. More so, external loan has positive and significant effect on human capital development in North central states Nigeria. It is concluded that taxation significantly impacted human capital development in north central states, Nigeria. It is recommended that taxation funds should be fully channeled by government into development of human capital properly, and meticulously utilized and managed efficiently to absolutely attain and improve human capital in North central states, Nigeria. Also, government should involve the usage of electronic means for collection of taxes from road users in order to track or drive all the road users into tax net, and to reduce or eradicate road tax evaders so as to enhance revenue drive.

Nkiru Gladys Uguagu, Ifeyinwa U. Asomba, I. Kalu

This study examined the issue of e-taxation and improved tax compliance in Nigeria. The study adopted ex-post facto research design. Analysis conducted in the study made use of secondary quantitative data collated from the Federal Inland Revenue Services (FIRS), National Bureau of Statistics (NBS) and Enugu State Internal Revenue Service (ESIRS). The study revealed that e-taxation has significant positive effect on tax evasion in Nigeria. The study revealed higher mean value for tax revenue after the adoption of e-taxation when compared with the mean value before the adoption of the e-taxation system, it also revealed that e-taxation has significantly helped in stemming the tide of tax avoidance to a large extent in Nigeria. The analysis of the data indicated higher mean value for tax revenue after the adoption of e-taxation when compared with the mean value before the adoption of the e-taxation system. The study made some vital recommendations which include the need for FIRS to create an electronic tax payment system mobile applicaion which will serve as a means of creating more awareness and simplification of the e-tax system in the country. It was concluded that the e-taxation system commands high tax compliance than the manual system era in Nigeria.

James A. DiGabriele, Hannah Smith Antinozzi, Charles Russo et al.

We synthesize academic research, court cases, and Internal Revenue Service directives related to taxation and forensic accounting to improve the understanding of the extant literature on central issues. We emphasize areas where there is a need for future research opportunities that will contribute to the literature in taxation and forensic accounting. We identify research opportunities in taxation and forensic accounting in critical areas, such as (1) tax issues in business valuation; (2) indirect methods of reconstructing taxable income, including tax fraud and evasion; (3) corporate culture and ethical issues; (4) fraud in tax factors of performance, risk, and disclosure; and (5) internal control and tax assessment. Generally, we find research on taxation and forensic accounting to be scant. This space creates an emerging venue for future research.

E. A. Egbara, Ifeyinwa U. Asomba, Henry I. Ofodu

This study examined the issue of e-taxation and improved tax compliance: the case of tax evasion and avoidance in Enugu State, Nigeria. The study focused on two specific objectives. It examined how e-taxation has reduced tax evasion in Nigeria; and how e-taxation has helped in stemming the issue of tax avoidance in Enugu State of Nigeria. The study adopted an ex-post facto research design. Analysis conducted in the study made use of secondary quantitative data collated from the Federal Inland Revenue Services (FIRS), National Bureau of Statistics (NBS) and Enugu State Internal Revenue Service (ESIRS). The study revealed that e-taxation has significantly reduced tax evasion by increasing revenue generated in Nigeria. The study discloses higher mean value for tax revenue after the adoption of e-taxation when compared with the mean value before the adoption of the e-taxation system. It also revealed that e-taxation has significantly helped in stemming the issue of tax avoidance by increasing revenue generated in Enugu State of Nigeria. The analysis of the data indicated higher mean value for tax revenue after the adoption of e-taxation in Enugu State when compared with the mean value before the adoption of the e-taxation system. The study made some vital recommendations which include the need for FIRS to create an electronic tax payment system mobile App which will serve as a means of creating more awareness and simplification of the e-tax system in the country. It was concluded in this study that the e-taxation system commands high tax compliance than the manual system era in Nigeria.