Abstract Electronic revenue collection in developing countries has gained increasing prominence in the policy debate recently. The recent trends in public taxation stress the need of developing a system of tax assessment and collection that involves internet services. Technological innovations have not filtered through to the daily working reality of tax officials. The aim of this study is to empirically analyze and derive empirically the relationship between electronic tax payment pro-max and revenue generation; new empirical evidence in Nigeria. ex-post facto research were adopted and time series data from 2000-2023 were collected from the central Bank of Nigeria statistical bulletin, National Bureau of Statistics, annual Central Bank of Nigeria reports and Federal Inland Revenue Service. Descriptive Statistics, ordinary least square regression analysis, stationarity test, Augmented Dickey Fuller test, Autoregressive Distributed Lag, Bound Test, Lag length selection, cointegration test was used in analyzing the data with the aid of E-view version 12.0. The empirical results indicated at 0.05 levels of significant, electronic tax filling and electronic tax registration positively and significantly relate to personal income tax. The study therefore conclude that there is a strong relationship between electronic tax payment pro-max and revenue generation and recommends that Nigerian tax authorities should streamline and expand accessibility of their electronic registration system, ensuring it is user-friendly and available across both urban and rural areas. Nigeria should focus on optimizing the electronic filing system by ensuring that it accommodated various tax types and is accessible during peak filing periods.
Ifeanyi-Ogbuebunu et al. (Sun,) studied this question.