E-Governance and Transparency in Federal Inland Revenue Service, Port-Harcourt Branch, 2014-2025

Abstract

This study investigates the influence of e-governance initiatives on transparency and taxpayer trust in the operations of the Federal Inland Revenue Service (FIRS), Port Harcourt branch, between 2014 and 2025. Grounded in Institutional Theory, the research provides insights into the adoption and effectiveness of digital platforms in public administration. A survey research design was employed, utilizing both primary and secondary data. Out of 169 questionnaires distributed to taxpayers and FIRS employees, 160 valid responses were analyzed. Descriptive statistics using arithmetic mean were applied to assess the relationships between e-governance initiatives, transparency, taxpayer engagement, access to tax information, accountability, and trust. Findings indicate that e-governance initiatives enhance transparency, improve access to tax information, strengthen taxpayer engagement, and build trust in FIRS. Digital platforms also reduce corruption, increase accountability, and improve efficiency in tax services. The study recommends strengthening digital infrastructure, staff training, taxpayer education, cybersecurity, and continuous monitoring of e-governance systems.