Constructing a tax regime for the regulation of trade in digital content
Journal of International Trade Law and Policy
ISSN: 1477-0024
Article publication date: 9 November 2020
Issue publication date: 28 November 2020
Abstract
Purpose
The paper aims to consider how a country like Nigeria, with an underdeveloped tax system, can adapt its tax generation mechanisms to meet the challenges of digital commerce in the 21st century.
Design/methodology/approach
The paper adopts a doctrinal approach.
Findings
The paper recommends measures that could be adopted to enhance the efficiency of the current tax systems, to allow it to take advantage of opportunities presented by digital transactions.
Originality/value
To the best the authors’ knowledge, this paper is the first of its kind to consider the taxation of digital transactions in the Nigerian context.
Keywords
Citation
Okah-Avae, T.O. and Mukoro, B. (2020), "Constructing a tax regime for the regulation of trade in digital content", Journal of International Trade Law and Policy, Vol. 19 No. 3, pp. 121-138. https://doi.org/10.1108/JITLP-03-2020-0021
Publisher
:Emerald Publishing Limited
Copyright © 2020, Emerald Publishing Limited