Journal of International Trade Law and Policy: Constructing a tax regime for the regulation of trade in digital content

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Journal of International Trade Law and Policy: Constructing a tax regime for the regulation of trade in digital content

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.

Statement of Responsibility

Author(s)

Tobore Obrozie Okah-Avae - Personal Name
Benjamin Mukoro - Personal Name

Edition

Call Number

Subject(s)

Tax, International trade, Regulation
Digital content, Nigerian taxation

Classification

NONE

Series Title

GMD

Text

Language

ENGLISH

Publisher

EMERALD INSIGHT

Publishing Year

2020

Publishing Place

ENGLAND

Specific Detail Info

JURNAL ILMU HUKUM

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APA Citation

Tobore Obrozie Okah-Avae. (2020).Journal of International Trade Law and Policy: Constructing a tax regime for the regulation of trade in digital content.(Electronic Thesis or Dissertation). Retrieved from https://localhost/etd