Digitalization and service delivery in state tax administration: evidence from the Anambra state Internal Revenue Service (AIRS)

With the rapid advancement of Information and Communication Technology (ICT), modern public organizations globally are shifting from manual operational frameworks to integrated digital systems to optimize administrative efficiency. This study examines the effects of digitalization on service delivery and revenue performance within the Anambra State Internal Revenue Service (AIRS). Anchored on the Diffusion of Innovation Theory, the research utilizes a descriptive survey research design, gathering primary data through structured questionnaires from a randomly selected sample of 40 staff members drawn from a total population of 205 operational personnel. Descriptive statistics (frequencies, percentages, and mean scores) and inferential statistics (correlation and simple regression via SPSS) were employed for data analysis. The empirical findings reveal that digitalization has significantly enhanced service delivery by mitigating bureaucratic bottlenecks, improving data accessibility, and increasing procedural transparency. Furthermore, the introduction of automated processing frameworks, including online tax payment platforms and electronic monitoring tools, has substantially optimized revenue performance by reducing fiscal leakages, curbing manual corrupt practices, and expanding voluntary tax compliance. Despite these advancements, the study identifies critical structural challenges impeding full operational efficiency, notably deficient ICT infrastructure, unstable internet connectivity, and inadequate digital training among administrative staff. Consequently, the study recommends that the Anambra State Government prioritize sustained investments in high-speed digital infrastructure, mandate comprehensive, continuous technical capacity development programs for revenue officers, fortify cybersecurity protocols to protect sensitive taxpayer data, and launch widespread public enlightenment campaigns to enhance continuous electronic compliance and civic trust