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Constructing a tax regime for the regulation of trade in digital content

Tobore Obrozie Okah-Avae (Department of Law School, University of Bristol, Bristol, UK)
Benjamin Mukoro (Department of Commercial and Corporate Law, University of Nigeria, Nsukka, Nigeria)

Journal of International Trade Law and Policy

ISSN: 1477-0024

Article publication date: 9 November 2020

Issue publication date: 28 November 2020

547

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

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