The budget performance in Anambra state before the introduction of electronic-Anambra state integrated revenue administration system (e-airs) and during the e-airs from 2013 To 2023

The research was necessitated by persistent operational inefficiencies, revenue leakages, and the limited effectiveness of the e-AiRS system in fully addressing tax evasion and unregulated intermediaries, which continued to affect budget performance in Anambra State. As a result, this study examines the budget performance in Anambra State Government before the introduction of e-AiRS and during the e-AiRS from 2013 to 2023, using linear regression and analysis of variance (ANOVA). The secondary sources of data include Anambra State Government Budgets, Anambra State Government reports of the Accountant General with Financial Statements and Anambra State Government Budget Performance Reports. From the findings, budget performance showed notable improvements with a t-value of (2.46) significant at a 5% level of significance, with average annual expenditure rising substantially during the e-ASIRS period. The results underscore the positive impact of e-ASIRS on both revenue generation and budget performance in Anambra State. It is further advised that Anambra State intensify stakeholder sensitization and outreach activities to achieve universal adoption of the e-AiRS system, focusing on high-net-worth individuals and the informal economy.