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
For the full publication, please contact the author directly at: giftgaruba32@gmail.com
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Institutions
- HASSAN USMAN KATSINA POLYTECHNIC (NCE), KATSINA, KATSINA STATE 4
- Hassan Usman Katsina Polytechnic, Katsina, Katsina State 5
- Heritage Polytechnic, Ikot Udota, Akwa Ibom State 46
- Hussaini Adamu Federal Polytechnic, Kazaure, Jigawa State 8
- Ibrahim Badamasi Babangida University, Lapai, Niger State 24
- Igbinedion University, Okada, Benin City, Edo State 2
- Ignatius Ajuru University of Education, Port Harcourt, Rivers State 8
- Imo State Polytechnic, Umuagwo, Owerri, Imo State 3
- Imo State University, Owerri, Imo State 45
- Institute of Management and Technology, Enugu, Enugu State 11