Home / Current Issue / Paper 1705653
Taxation of the Nigerian Digital Economy and Its Limitations
Subject area: Arts, Social Sciences and Humanities · Area of research: Accounting, Finance and Taxation
Abstract
This study aims to define the concept of digital economy in international taxation. It also elucidates the likely general challenges to be encountered with its introduction more specifically within Nigeria.
References
[1] Andersen Tax (2019) Taxation of Nigeria's Digital Economy Challenges and Prospects, Available online: Taxation Of Nigeria's Digital Economy: Challenges and Prospects - Tax - Nigeria (mondaq.com), [Accessed: Jul 16, 2022].
[2] Euromonitor International (2018). Digital Economy in Nigeria, Vanguard, Available online: https://www.vanguardngr.com/2018/07/nigerias-digital-economy-to-generate-88bn-by-2021/, [Accessed: Jul 16, 2022].
[3] ICAN (2019) Advanced Taxation, Study Pack, pp 413-422.
[4] KPMG (2020) Tax provisions in the Finance Act, Available online:
[5] https://assets.kpmg/content/dam/kpmg/ng/pdf/tax/finance-act-2020.pdf, [Accessed: Jul 16, 2022].
How to cite this paper
@article{1705653,
author = {Oluwaseun O. Adebola},
title = {Taxation of the Nigerian Digital Economy and Its Limitations},
journal = {Iconic Research And Engineering Journals},
year = {2024},
volume = {7},
number = {10},
pages = {71-73},
issn = {2456-8880},
url = {https://www.irejournals.com/formatedpaper/1705653.pdf},
abstract = {This study aims to define the concept of digital economy in international taxation. It also elucidates the likely general challenges to be encountered with its introduction more specifically within Nigeria.},
month = {April},
}