Digitalization of the Economy and Tax Compliance in Nigeria

Student: Gift Makamirobe Garuba (Thesis, 2025)
Department of Accounting
University of Benin, Benin City, Edo State

Abstract

The objective of the study is the effects of digital economy on tax collection. In generating data, the primary source of data was employed through the administration of questionnaires. We found out that enforcing tax compliance affects digital economy, Cross border transactions affects digital economy and size and growth of the digital economy, including e-commerce, digital services, and online advertising affects the collection of taxes. The study makes the following recommendations that government should strengthen to foster collaboration with other tax jurisdictions in database management. Government should reconsider the option of taxing digital economic activities on revenue base tax instead of profit base tax to avoid tax evasion strategies. In addition, sustaining and encouraging the use of digital platforms through the creation of an enabling environment among the industry players could also be imperative.

Keywords
digitalization economy compliance nigeria
Filters
Institutions