Constructing a tax regime for the regulation of trade in digital content Tobore Obrozie Okah-Avae Primary Author Benjamin Mukoro Additional Author mixed material bibliography ENGLAND EMERALD INSIGHT 2020 monographic en ENGLISH

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BAIK 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. Digital content, Nigerian taxation Tax, International trade, Regulation NONE Repository Universitas Langlangbuana Sistem Repository Elektronik Skripsi, Tesis, Desertasi dan Penelitian Dosen Universitas Langlangbuana JA101.JITLP20V19.3.1 My Library Constructing a tax regime for the regulation of trade in digital content COVER_Journal_of_International_Trade_Law_and_Policy.png.png 2458 2023-12-20 09:02:29 2023-12-20 09:03:17 machine generated