Administrative Strategies Behind Enugu State’s Record IGR Growth Without Tax Rate Increases

Abstract

Enugu State’s Internally Generated Revenue (IGR) rose from ₦26.8 billion in 2022 to ₦406.77 billion in 2025, an increase officials attribute to administrative reform—digitisation, e-payment systems, asset recovery, and leakage-blocking—rather than tax rate increases. Non-tax revenue accounted for 87.4% of the 2025 total. This qualitative case study combined documentary analysis of published ESIRS figures with semi-structured interviews of eighteen key informants across three stakeholder groups: revenue administration officials, private-sector taxpayers, and independent public finance analysts. Officials identified digitisation of collection channels, revitalisation of dormant state assets, expansion of electronic ticketing and property systems, and staff/process reforms that reduced leakage as the primary drivers. Taxpayers reported improved ease of digital payments but also concerns about the intensity and opacity of certain non-tax levies and fees. Independent analysts accepted that substantial administrative gains had occurred but raised unresolved questions about transparency, the absence of an independent audit, the sustainability of non-tax sources, and consistency with reported pension and contractor arrears. The findings support the direction of the official reform narrative while underscoring the need for independent verification and sustained transparency mechanisms.