Abstract
This study examined e-governance and the challenges of internally generated revenue in Cross River and Akwa Ibom States. Specifically, the study investigated the extent to which e-governance has reduced tax evasion, influenced tax assessment, reduced the cost of tax administration, and enhanced tax database management. A descriptive survey research design was employed, with a study population comprising 948 staff from the Cross River State Internal Revenue Service (498) and Akwa Ibom State Internal Revenue Service (450). Data were obtained from primary and secondary sources and analyzed using Pearson product-moment correlation. The findings revealed a significant positive relationship between e-governance and all four variables: tax evasion reduction, tax assessment improvement, reduced administrative costs, and enhanced tax database management. These results indicate that increased adoption of e-governance is associated with improvements across all dimensions of tax administration. The study recommends that tax authorities develop regulations to sustain the benefits of e-tax systems, provide adequate training for tax officials, promote electronic filing methods such as integrated tax management systems, minimize compliance costs, and enhance tax awareness and education.