Co esponding au ho : Nonso P Oka o
Copy igh © 2025 Au ho (s) e ain he copy igh o his a icle. This a icle is published unde he e ms o he C ea i e Commons A ibu ion License 4.0.
The budge pe o mance in Anamb a s a e be o e he in oduc ion o elec onic-
Anamb a s a e in eg a ed e enue adminis a ion sys em (e-ai s) and du ing he e-
ai s om 2013 To 2023
Nonso P Oka o * and Cha les U Onugu
Nnamdi Azikiwe Uni e si y Business School, Awka.
Wo ld Jou nal o Ad anced Resea ch and Re iews, 2025, 26(02), 1125-1131
Publica ion his o y: Recei ed on 21 Ma ch 2025; e ised on 06 May 2025; accep ed on 09 May 2025
A icle DOI: h ps://doi.o g/10.30574/wja .2025.26.2.1545
Abs ac
The esea ch was necessi a ed by pe sis en ope a ional ine iciencies, e enue leakages, and he limi ed e ec i eness
o he e-AiRS sys em in ully add essing ax e asion and un egula ed in e media ies, which con inued o a ec budge
pe o mance in Anamb a S a e. As a esul , his s udy examines he budge pe o mance in Anamb a S a e Go e nmen
be o e he in oduc ion o e-AiRS and du ing he e-AiRS om 2013 o 2023, using linea eg ession and analysis o
a iance (ANOVA). The seconda y sou ces o da a include Anamb a S a e Go e nmen Budge s, Anamb a S a e
Go e nmen epo s o he Accoun an Gene al wi h Financial S a emen s and Anamb a S a e Go e nmen Budge
Pe o mance Repo s. F om he indings, budge pe o mance showed no able imp o emen s wi h a - alue o (2.46)
signi ican a a 5% le el o signi icance, wi h a e age annual expendi u e ising subs an ially du ing he e-ASIRS pe iod.
The esul s unde sco e he posi i e impac o e-ASIRS on bo h e enue gene a ion and budge pe o mance in Anamb a
S a e. I is u he ad ised ha Anamb a S a e in ensi y s akeholde sensi iza ion and ou each ac i i ies o achie e
uni e sal adop ion o he e-AiRS sys em, ocusing on high-ne -wo h indi iduals and he in o mal economy.
Keywo ds: Budge pe o mance; E-AIRS; Anamb a S a e; ANOVA
1. In oduc ion
The p ima y goal o go e nmen is o p o ide ci izens wi h i al commodi ies and se ices, which a e o en deli e ed
h ough minis ies, coun y go e nmen s, s a e businesses, independen commissions, and au ho i ies (Olaoye &
Olugbamiye, 2019). To ensu e ha a go e nmen deli e s, i has been s anda d p ac ice a all le els o de elop and enac
in o law a summa y o a plan o e enues and expendi u es p oduced in ad ance o he go e nmen 's iscal yea in he
o m o a budge . The ci izens hold he go e nmen accoun able o he alloca ion, cus ody, and u ilisa ion o s a e
esou ces h ough he budge p ocess. Each go e nmen and o ganiza ion mus ca e ully c ea e a inancial plan
annually, p ojec ing bo h income and expenses. This budge ac s as an essen ial guide, di ec ing go e nmen ac ions,
ensu ing e icien esou ce gene a ion, and suppo ing e ec i e alloca ion o esou ces (Fale i and My ick, 2012).
Budge pe o mance is a mos undamen al aspec o public inancial managemen which examines how closely he
ac ual e enues and expendi u es o a go e nmen ack i s p ojec ed iscal ou lays. E ec i e budge pe o mance is an
indica o o good iscal discipline, p ope alloca ion o esou ces, and p ope deli e y o public goods and se ices. Weak
pe o mance is e oding he s anda d o go e nance, causing de elopmen pa alysis, and e y o en gene a es suspicion
among people (P emchand, 2000). Weak ins i u ions, e enue leakages, and poo moni o ing sys ems in mos
de eloping coun ies like Nige ia ha e, in he pas , ad e sely a ec ed he e icien implemen a ion o budge s (Ekpo &
Ndebbio, 2001).
Wo ld Jou nal o Ad anced Resea ch and Re iews, 2025, 26(02), 1125-1131
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P emchand (2000) obse es ha e icien budge implemen a ion is no only a ma e o accu a e o ecas ing bu also
o an accoun able and anspa en sys em ha ensu es unds a e expended on wha hey a e in ended o . In Nige ia,
howe e , hings ha e been o he wise mos o he ime. Ekpo and Ndebbio (2001) con end ha he s a es ypically
expe ience eno mous di e ences be ween budge ed and ac ual ou comes as a esul o ine iciency in e enue
collec ion, o e dependence on ede al ans e s, and pape -based inancial p ocesses. These issues a e also
compounded by poo da a a ailabili y and dispe sed e enue sys ems, all o which cons ain iscal sus ainabili y
(Ikeanyibe, Ejeh, & Iwuamadi, 2020).
Anamb a S a e also o e s a clea case s udy o how such issues can be add essed h ough s a egic digi al
ans o ma ion. In he yea s be o e 2016, he pe o mance o he s a e's budge was ypi ied by i egula e enue
ealiza ion and lack o anspa ency in he implemen a ion o he budge . Be ween 2013 and 2015, In e nally Gene a ed
Re enue (IGR) luc ua ed be ween ₦8 o ₦10 billion annually, wi h ac ual budge implemen a ion equen ly alling
below 60% (BudgIT, 2016). These de iciencies bo h in ol ed s uc u al weaknesses and a weakly de eloped inancial
in as uc u e, as we e no ed by Ekpo and Ndebbio (2001) o Nige ian subna ional go e nmen .
The adop ion o he Anamb a S a e In eg a ed Re enue Adminis a ion Sys em (e-AiRS) in 2016 b oke his end. This
e- e o m cen alized and au oma ed s a e e enue p ocedu es, p o ided eal- ime moni o ing, and lowe ed leakages,
conside ably enhancing e enue pe o mance. Anamb a's IGR in 2021 had doubled o e wo imes o ₦28.01 billion,
and he implemen a ion o budge s inc eased signi ican ly, c ossing 75% in some budge yea s (Na ional Bu eau o
S a is ics, 2022; Wo ld Bank, 2021). As P emchand (2000) had also a gued in his wo k on iscal machine y, his
echnology in eg a ion esul s in mo e esponsible handling o public money and enhances he p ocess o he budge as
a whole. Thus, he e-AiRS pla o m has had a signi ican con ibu ion o he budge pe o mance o Anamb a S a e
h ough he encou agemen o anspa ency, enhanced e enue collec ion, and imp o ed planning accu acy (Ikeanyibe
e al., 2020). This change unde sco es he impo ance o digi al go e nance pla o ms in uni ying public inancial
sys ems, pa icula ly in eme ging con ex s whe e adi ional sys ems ha e ailed o deli e consis en esul s.
In spi e o he encou aging ends, ope a ional ine iciencies con inued o haun he elec onic e enue sys em.
Go e nmen au ho i ies disclosed ha mo e han 50% o po en ial e enues we e los o leakages and un egula ed
in e media ies wo king ou side he o icial e-AIRS sys em (Oyeka, 2024). Tax e asion by high-ne -wo h indi iduals
and pene a ion o uno icial e enue agen s, who manipula ed emi ance channels, especially in ma ke s and anspo
cen e s, also added o hese losses. Despi e he ac ha he e-AIRS pla o m enhanced digi al su eillance and widened
he ax base, i s e iciency was dilu ed by low en o cemen and ins i u ional weaknesses. These gaps highligh ed he
impo ance o s onge go e nance, inc eased s akeholde awa eness, and be e digi al audi s. A compa ison o
e enue collec ion p io o and du ing 2013-2023 o e s some use ul insigh s in o he e iciency o digi al iscal e o ms
in he sub-na ional domain.
2. Re iew o Empi ical Li e a u e
Limo e al. (2025) ca ied ou a s udy on he impac o he e-banking sys em on e enue collec ion pe o mance in Nandi
Coun y, Kenya. The s udy was ca ied ou because he coun y did no achie e i s e enue a ge despi e he u iliza ion
o e-banking o he pu pose o imp o ing e enue collec ion and illing leakage gaps. Based on Inno a ion Di usion
Theo y, he s udy u ilized desc ip i e and co ela ional esea ch designs. The sample size was 135 employees in he
e enue collec ion depa men o Finance Depa men a Nandi Coun y le el, and i used census s udy o all o hem.
Pilo su ey was also ca ied ou a Uasin Gishu Coun y Go e nmen , and ques ionnai es and obse a ion schedules
we e used o collec da a, and i s esponse a e was 97%. The indings o he s udy alida ed ha he e-banking sys em
enhanced e enue collec ion pe o mance in Nandi Coun y. ANOVA es e ealed a p- alue o 0.000b a 95% le el o
con idence, e lec ing a subs an ial co ela ion be ween he e-banking sys em and e enue collec ion pe o mance. I
was concluded ha he e-banking sys em enhanced e enue collec ion wi h augmen ed cash low, esou ce u iliza ion,
and wo king e iciency h ough egula elec onic ans e and au oma ic paymen . Fu he , he sys em also imp o ed
paymen e iciency and axpaye compliance by making paymen s a any place and ime, hus imp o ing con enience
and accessibili y.
Nwala e al. (2024) analyzed he e ec o ax e enue on Nige ia's iscal pe o mance be ween 2013 and 2023. The da a
we e es ed o s a iona i y using he Fully Modi ied O dina y Leas Squa es. The esul s showed ha income ax and
i ms' cus oms and excise du ies did no signi ican ly in luence iscal pe o mance, bu VAT signi ican ly in luenced iscal
pe o mance in Nige ia. The esea ch indica ed ha he go e nmen o Nige ia, ia he Fede al Inland Re enue Se ice,
impose selec i e ax elie o p omo e compliance and spu economic ac i i y. I also indica ed conside a ion o VAT
a e and s uc u e o make hem mo e a o able o economic g ow h.
Wo ld Jou nal o Ad anced Resea ch and Re iews, 2025, 26(02), 1125-1131
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Mchwampaka and Bingi eki (2024) ound ha he use o elec onic iscal de ice managemen sys ems signi ican ly
imp o ed e enue collec ion e iciency and e ec i eness in Ilala Municipal Council, based on da a om 387 esponden s
analyzed h ough bo h quan i a i e and quali a i e me hods. Hako imana and Twesige (2024) e alua ed he e ec o
elec onic ax sys ems on ax collec ion in Rwanda's Musanze Dis ic. Based on a co ela ional s udy design and sample
size o 100 axpaye s, he esea ch concluded ha he sys ems enhanced ax collec ion by enhancing con enience,
e iciency, and accu acy. Use o elec onic sys ems lowe ed compliance cos s, enhanced axpaye compliance, and aised
go e nmen e enue. Co ela ion analysis e ealed a e y high posi i e co ela ion be ween use o such sys ems and
be e ax collec ion pe o mance, and i indica ed ha hei highe usage would u he boos ax e enue.
Ola ayo and Adewale (2024) examined he impac o ax digi aliza ion on e enue gene a ion and ax e asion in Nige ia.
The s udy employed a desc ip i e esea ch design, wi h a sample o 352 ax adminis a o s selec ed om a popula ion
o 2,932 in sou hwes Nige ia, using he Ta o Yamane o mula. The indings e ealed ha ax digi aliza ion signi ican ly
in luenced ax e enue gene a ion and had a no able e ec on educing ax e asion. The s udy emphasized he
impo ance o emb acing ICT o imp o e ax p ocesses and add ess challenges associa ed wi h manual ax
adminis a ion in Nige ia.
Duyile e al. (2024) explo ed he causal ela ionship be ween budge implemen a ion and axa ion in Nige ia om 2000
o 2022 wi h he aim o e i ying he cong uence o ax e enues and iscal policy ou comes. The s udy e alua ed he
G ange causali y be ween budge implemen a ion, company income ax (CIT), alue-added ax (VAT), and capi al
expendi u e as a p oxy o budge implemen a ion. The e idence was ha CIT and budge implemen a ion had no
G ange causali y be ween hem. Despi e his, he e was a clea G ange causali y be ween capi al expendi u e and VAT
e enue, i.e., VAT e enue ac ually d i es he implemen a ion o he budge in Nige ia. This goes o make he poin ha
VAT is subs an ially esponsible o inancing go e nmen capi al expendi u e.
Opeyemi e al. (2022) explo ed he e ec s o ax e o ms and digi aliza ion on go e nmen e enue in Nige ia, ocusing
on bo h ede al and s a e le els. The s udy analyzed seconda y da a spanning om 1996 o 2020 and applied he
au o eg essi e dis ibu ed lag (ARDL) me hod o dynamic analysis. The esul s e ealed ha CIT e o ms posi i ely
in luenced ede al go e nmen e enue bu had no signi ican impac on s a e go e nmen e enue. Addi ionally, he
esea ch emphasized how digi aliza ion con ibu ed o ax e enue g ow h, wi h ede al e enues bene i ing om he
CIT e o ms, while s a e go e nmen s saw li le o no e ec .
Ene son e al. (2022) examined he e ec o elec onic ax managemen sys ems on he e iciency o ax e enue
collec ion in selec ed s a es in Sou h-Wes Nige ia. The s udy iden i ied majo challenges in ax e enue gene a ion,
such as issues wi h main aining accu a e axpaye eco ds, he a ie y o axes, and he complexi y o ax compliance
and collec ion. A o al o 2670 s uc u ed ques ionnai es we e dis ibu ed ac oss h ee s a es, wi h 2199 esponses
ecei ed, esul ing in an 82.4% esponse a e. The da a we e analyzed using bo h desc ip i e and in e en ial s a is ics,
including mul iple eg ession analysis. The indings e ealed ha elec onic ax adminis a ion sys ems, online paymen
sys ems, mobile paymen sys ems, and elec onic billing de ices had a signi ican posi i e impac on ax compliance.
O ekun in e al. (2021) e alua ed Nige ia's elec onic ax (E- ax) sys em as a ax adminis a ion p ocess o discou age
ax e asion be ween he FIRS and small and medium-scale en e p ise (SME) axpaye s in Abuja. Fo e idence, i
employed p ima y da a collec ed om a ques ionnai e su ey o 60 FIRS o icials and SME axpaye s and seconda y
da a p o ided by FIRS's 2000–2019 ax e enue collec ion epo . Gene al linea model and linea eg ession we e used
o analyze he da a. The esea ch es ablished a obus ela ionship be ween he e ec i eness o he E- ax sys em and
ax e asion educ ion. This was complemen ed by a nega i e ela ionship be ween ax e asion and he e iciency o he
E- ax sys em, highligh ing he signi icance o elec onic sys ems in p omo ing ax compliance.
Olaoye and Olugbamiye (2019) in es iga ed he in luence o in e nally gene a ed e enue (IGR) on budge
implemen a ion in Eki i S a e, Nige ia. They analyzed a ious componen s o IGR, including axes, ines, licenses,
ea nings, and in e es , using ime se ies da a om he s a e's annual budge s be ween 2007 and 2016. The s udy
employed me hods such as end analysis, desc ip i e s a is ics, co ela ion analysis, o dina y leas squa es eg ession,
and G ange causali y es s. The indings indica ed ha al hough IGR componen s showed an inc easing end, hei
impac on budge implemen a ion was no s a is ically signi ican . The s udy concluded ha he e was no causal
ela ionship be ween IGR componen s and budge implemen a ion, sugges ing ha he g ow h in IGR did no
subs an ially in luence he s a e's budge execu ion.
Nwamgbebu e al. (2019) explo ed he sho comings o Nige ia’s adi ional ax sys em and e alua ed he adop ion o
an elec onic ax sys em (e- ax) as a emedy o ax e enue leakages. Using con en analysis o seconda y da a om
jou nals, books, and o he publica ions, he s udy highligh ed signi ican ine iciencies in he manual ax adminis a ion,
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such as low ax compliance, lack o adequa e ax eco ds, complexi y in paymen p ocesses, and high compliance cos s.
The indings suppo ed he a gumen ha he e- ax sys em o e s a mode n and e icien solu ion by au oma ing ax
p ocesses, imp o ing compliance, and educing adminis a i e cos s. The s udy concluded ha while he adi ional ax
amewo k was plagued by adminis a i e bo lenecks and loopholes, he e- axa ion amewo k could d as ically
enhance anspa ency, educe leakages, and ensu e be e e enue gene a ion.
3. Me hodology
3.1. Resea ch Design
This s udy adop ed an ex pos ac o esea ch design o examine he impac o he e-AiRS on budge pe o mance in
Anamb a S a e, compa ing he pe iod be o e and a e i s in oduc ion om 2013 o 2023. The choice o his design was
deemed app op ia e because i enables esea che s o es ablish he empo al sequence o he a iables based on logical
easoning, allowing o a clea assessmen o he ela ionship be ween he budge pe o mance in Anamb a S a e be o e
he in oduc ion o e-AiRS and du ing he e-AiRS.
3.2. A ea o he S udy
This s udy ocuses on Anamb a S a e, loca ed in he sou heas e n egion o Nige ia. The name "Anamb a" is de i ed
om a combina ion o he no he n i e ine clan "Anam" and he e m "b anch." Colonial a ele s om he cu en
Anamb a a ea e e ed o hei o igin as he "Anam b anch," which, when me ged wi h "Ọmambala," he Igbo name o
he Anamb a Ri e , esul ed in he name Anamb a.
Anamb a S a e bo de s Del a S a e o he wes , Imo S a e and Ri e s S a e o he sou h, Enugu S a e o he eas , and Kogi
S a e o he no h. The majo i y o he popula ion is Igbo (98%), wi h a small pe cen age o Igala people (2%) esiding
p ima ily in he no hwes e n pa o he s a e. Anamb a is Nige ia's second-mos densely popula ed s a e, a e Lagos,
comp ising 21 local go e nmen a eas and app oxima ely 178 owns.
The capi al ci y is Awka, while Oni sha, a his o ic po ci y om p e-colonial imes, has g own in o he la ges u ban
a ea in he s a e. Nnewi, an indus ial ci y, is home o INNOSON MOTORS, Nige ia's indigenous ehicle manu ac u e .
The s a e's mo o is "Ligh o he Na ion," o me ly known as he "Home o All."
3.3. Popula ion o he S udy
The popula ion o he s udy comp ised o echnology-d i en in e nally gene a ed axes’ implemen a ion du ing pe iod
2013 o 2023. Howe e , he budge s unde conside a ion a e o 11 yea s.
3.4. Sample size and Sampling Technique
All he ele en yea s budge s ha o m ou popula ion is adop ed as ou sample.
3.5. Na u e and Sou ces o Da a
This s udy u ilized seconda y da a sou ces o i s analysis. These sou ces include he Anamb a S a e Go e nmen
Budge s, epo s om he Accoun an Gene al, Financial S a emen s, and he Anamb a S a e Go e nmen Budge
Pe o mance Repo s co e ing an ele en-yea pe iod om 2013 o 2023.
3.6. Me hod o Da a Analysis
The s udy u ilized linea eg ession analysis and analysis o a iance (ANOVA) h ough SPSS 23.0 so wa e o analyze
he da a and examine he ela ionship be ween he a iables. Linea eg ession was chosen because i allows o he
de e mina ion o cause-and-e ec ela ionships. The esul s and discussions will be based on Adjus ed R-Squa ed, F-
S a is ic, and he Du bin-Wa son es o au oco ela ion. The Coe icien o De e mina ion (R²) quan i ies he
p opo ion o a ia ion in he dependen a iable explained by he explana o y a iables. R² alues ange om 0 o 1,
wi h alues close o 1 indica ing a be e model i .
The F-s a is ic is used o assess whe he he e is a signi ican ela ionship be ween he dependen and independen
a iables in he eg ession equa ion. I is commonly associa ed wi h ANOVA and es s he null hypo hesis ha he means
o no mally dis ibu ed g oups a e equal. The F-s a is ic, calcula ed om ei he an ANOVA o eg ession analysis, helps
de e mine i he e is a signi ican di e ence be ween he means o wo o mo e popula ions. Unlike he T-s a is ic, which
es s he signi icance o indi idual a iables, he F- es e alua es he join signi icance o mul iple a iables. A gene al
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ule is ha i he F-s a is ic is smalle han he c i ical alue om he F-dis ibu ion able a a gi en signi icance le el,
he null hypo hesis is accep ed and he al e na i e hypo hesis is ejec ed. This s udy adop s a 5% signi icance le el,
which co esponds o a 95% con idence le el.
4. Da a P esen a ion and In e p e a ion o Rsul s
4.1. Da a Analysis
Table 1 Budge pe o mance in Anamb a S a e be o e he in oduc ion o e-AiRS and du ing he e-AiRS does no di e
I em desc ip ion
To al (N)
Mean (N)
- alue
Be o e e-AiRS (2013 – 2017)
844.02
168.80
2.46**
Du ing he e-AiRS (2018-2023)
1656.21
299.85
% change in AiRS
𝑃𝐶 = 1656.21 − 844.02
1656.21 =49.0%
Sou ce: esea che , 2024. Signi ican @ 1% (***)
Table 1 p esen s he esul s o a hypo hesis es examining whe he he e is a signi ican di e ence in budge
pe o mance be o e and a e he in oduc ion o he elec onic Anamb a S a e In e nal Re enue Se ice (e-AiRS),
implemen ed on Oc obe 14, 2017. The able compa es he o al and mean budge pe o mance du ing he pe iods
be o e and a e he in oduc ion o e-AiRS, and p o ides a - alue o assess he signi icance o he di e ence. The o al
budge expendi u e in Anamb a S a e be o e he in oduc ion o e-AiRS was ₦844.02 billion, and he a e age annual
expendi u e du ing his pe iod was ₦168.80 billion. Again, a e he in oduc ion o e-AiRS, he o al budge expendi u e
inc eased signi ican ly o ₦1,656.21 billion, wi h an a e age annual expendi u e o ₦299.85 billion.
The calcula ed - alue o 2.46 is signi ican a he 5% le el o p obabili y. This indica es ha he di e ence in budge
pe o mance be o e and a e he in oduc ion o e-AiRS is s a is ically signi ican . The pe cen age change in budge
expendi u e om he p e-e-AiRS pe iod o he e-AiRS pe iod is 49.0%. This subs an ial inc ease highligh s he posi i e
impac o e-AiRS on budge pe o mance in Anamb a S a e. The a e age annual expendi u e inc eased by nea ly 78%
du ing he e-AiRS pe iod compa ed o he p e-e-AiRS pe iod, e lec ing a no able enhancemen in budge execu ion. The
49.0% inc ease in o al expendi u e unco e s he e ec i eness o he e-AiRS in boos ing he s a e's capaci y o
implemen i s budge . The imp o emen in e enue gene a ion likely p o ided he go e nmen wi h mo e esou ces o
alloca e owa d budge a y commi men s, leading o enhanced budge pe o mance du ing he e-AiRS pe iod.
5. Discussion o Findings
Be o e he in oduc ion o e-AiRS, he o al budge expendi u e om 2013 o 2017 was ₦844.02 billion, wi h an a e age
annual expendi u e o ₦168.80 billion. A e he implemen a ion o e-AiRS, he o al budge expendi u e om 2018 o
2023 ose signi ican ly o ₦1,656.21 billion, wi h an a e age annual expendi u e o ₦299.85 billion. This ep esen s a
nea ly 78% inc ease in a e age annual expendi u e and a 49.0% inc ease in o al expendi u e, clea ly indica ing
enhanced budge pe o mance du ing he e-AiRS pe iod. The - alue o 2.46, which is s a is ically signi ican a he 5%
le el, con i ms ha he di e ence in budge pe o mance be o e and a e he in oduc ion o e-AiRS is no me ely due
o chance. This s a is ically signi ican imp o emen in budge pe o mance sugges s ha he e-AiRS played a c ucial
ole in enabling he s a e go e nmen o be e implemen i s budge a y plans. The imp o emen in in e nally gene a ed
e enue (IGR) due o he e-AiRS likely p o ided he s a e wi h mo e esou ces o alloca e owa d budge a y
commi men s. Wi h a highe e enue base, he s a e go e nmen could und mo e p ojec s, expand public se ices, and
in es in c i ical in as uc u e, he eby d i ing economic de elopmen . Again, he subs an ial inc ease in budge
expendi u e e lec s imp o ed iscal managemen in he s a e. The e-AiRS sys em's e iciency likely educed e enue
leakages and inc eased compliance, esul ing in mo e p edic able and s able e enue lows. This s abili y allows o
be e planning and execu ion o he s a e’s budge , leading o mo e e ec i e go e nance. Fu he mo e, he inc ease in
budge pe o mance is indica i e o he go e nmen 's enhanced capaci y o in es in de elopmen al p ojec s, which a e
c ucial o economic g ow h. Highe budge a y expendi u e, d i en by inc eased e enue, allows o mo e signi ican
in es men s in sec o s such as educa ion, heal hca e, and in as uc u e, which a e i al o long- e m economic
p ospe i y. This is because echnology-d i en e enue and budge implemen a ion will p omo e accoun abili y, educe
co up ion, and enhance inancial discipline. The indings suppo ha o Adegbie e al. (2022) who ound ha elec onic
ax adminis a ion sys ems signi ican ly enhanced he e ec i eness o ax e enue collec ion.
Wo ld Jou nal o Ad anced Resea ch and Re iews, 2025, 26(02), 1125-1131
1130
6. Conclusion and Recommenda ions
The s udy disco e s ha he implemen a ion o he Anamb a S a e In eg a ed Re enue Adminis a ion Sys em (e-AiRS)
g ea ly imp o ed he s a e's budge pe o mance. Implemen a ion o e-AiRS led o highe mobilisa ion o e enue,
leakage educ ion, and highe iscal discipline, all o which led o imp o ed budge implemen a ion. The obse ed
inc ease in budge ealiza ion since he use o he e-AiRS is an indica o ha echnology-d i en e o ms in e enue can
make i possible o public inancial managemen o be achie ed and imp o e he imp o emen o de elopmen al a ge
enhancemen . The s a is ically signi ican a iance in he pe o mance o he budge be o e and a e he use o he e-
AiRS ein o ces he pe o mance o he sys em. I allowed he go e nmen o access mo e esou ces, imp o e planning,
and be e u ilize unds o de elopmen al needs. Digi al iscal e o ms a e also said o be a spu o be e go e nance,
anspa ency, and economic g ow h in he sub-na ional go e nmen s o de eloping coun ies.
Compliance wi h e hical s anda ds
Disclosu e o con lic o in e es
No con lic o in e es o be disclosed.
S a emen o in o med consen
In o med consen was ob ained om all indi idual pa icipan s included in he s udy.
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