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E-Governance Reforms and Service Delivery Efficiency in Sub-National Revenue Administration: Evidence from Kogi State, Nigeria

This study examines the effect of e-governance reforms on service delivery efficiency in sub-national revenue administration, with empirical evidence from the Kogi State Board of Internal Revenue (KG-BIR), Nigeria, covering the period 2019–2024. Anchored on the Technology Acceptance Model and New Public Management theory, the study adopts a descriptive case study design supported by mixed methods. Primary data were obtained through structured questionnaires administered to KG-BIR staff and registered taxpayers, complemented by semi-structured interviews with senior revenue officials and ICT co…

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