Relevant bibliographies by topics / Nigerian Tax System

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Nigerian Tax System'

Author: Grafiati
Published: 7 June 2025
Last updated: 2 August 2025

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Journal articles on the topic "Nigerian Tax System"

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Igbo Igbeng, Emmanuel, Sunny Biobele Beredugo, and Vincent Adaka Adu. "Evaluation of Public Accountability and Tax Culture among Tax Payers in Nigeria." International Journal of Management Science and Business Administration 1, no. 9 (2015): 7–13. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.19.1001.

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This study is about public accountability and tax culture in Nigeria. The article specifically evaluates the extent to which government’s accountability, transparency and act in the interest of the public create a sustainable tax culture in Nigeria and whether clear definition of responsibility, adherence to reporting mechanism and strict system review and sanctions enhance Nigerian tax culture among others. Survey research design was used and information was gathered from 782 tax payers from Edo, Enugu and Bayelsa States. The study adopted Pearson Product Moment Correlation (PPMC), Ordinary L
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Ibrahim, Abubakar Abubakar Shamsudeen Ladan Shagari Josiah Oteri O. Michael. "Self-Assessment System and Tax Compliance in Nigeria." Journal of Management and Education (JOMAE) 1, no. 3 (2022): 36–51. https://doi.org/10.5281/zenodo.7358199.

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The study conceptually examined the effect of self-assessment system on tax compliance in Nigeria using extensive review of existing literatures. Procedural Justice Theory was adopted to guide the present study this is because the theory postulate that the existence of fairness in procedures may lead to fairness in outcome. Based on the review of the existing literatures, previous findings revealed that self-assessment system improves tax compliance in Nigeria. The study concluded that on average, tax education and fairness as measures of self-assessment have impacted on tax compliance in Nige
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Ifeyinwa, Asomba U., Madunezim U. Chukwuma, and Maureen K. Azubuike. "E-Tax Compliance in Nigeria: Implications for Company Income Tax and Petroleum Profit tax." NG Journal of Social Development 12, no. 1 (2023): 1–13. http://dx.doi.org/10.4314/ngjsd.v12i1.1.

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This work examines the effect of e-tax compliance in Nigeria: Implication on Company Income Tax and Petroleum Profit Tax. As Nigeria's economy continues to evolve in the digital age, the taxation landscape has seen significant changes with the advent of e-tax compliance. This work therefore aims to explore the implications of e-tax compliance on two key revenue streams for the Nigerian government: Company Income Tax (CIT) and Petroleum Profit Tax (PPT). The study reveals that the amount of capital gain tax revenue before (before the arrival of e-taxation) and after (after the advent of e-taxat
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Agbo, E. I., and C. E. Onuegbu. "Impact of Tax Revenue on Nigerian Economic Growth (1994 – 2020)." European Review in Accounting and Finance 6, no. 1 (2022): 23–38. https://doi.org/10.5281/zenodo.7133117.

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Tax has ever been a major source of government revenue especially in Nigeria. However, the growth in Nigerian economy has not been in tandem with the growth in tax revenue. This study aims at examining the impact of tax revenue on Nigeria&rsquo;s economic growth. The study adopted the <em>ex post facto</em> research design and employed annual time series data for the period 1994 to 2020. The Ordinary Least Squares of Multiple Regression model was used for estimation. The findings revealed that value added tax has a positive and significant impact on the economic growth of Nigeria, company inco
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Chikezie Paul-Mikki Ewim, Mobolaji Olalekan Komolafe, Onyinye Gift Ejike, Onyinye Gift Ejike, and Ifeanyi Chukwunonso Okeke5. "A regulatory model for harmonizing tax collection across Nigerian states: The role of the joint tax board." International Journal of Advanced Economics 6, no. 9 (2024): 457–70. http://dx.doi.org/10.51594/ijae.v6i9.1596.

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Nigeria's decentralized tax system presents significant challenges to efficient tax administration, with disparities across states leading to issues such as double taxation, revenue leakage, and non-compliance. The need for a harmonized tax system has become more critical as the country seeks to improve its revenue generation and create a more conducive environment for businesses. This paper examines the role of the Joint Tax Board (JTB) in creating a regulatory model that harmonizes tax collection across Nigerian states. The study outlines the complexities of the current tax structure, highli
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Aina, Adeola Temitope. "Perceptions of Nigerian Tax Officers and Stakeholders on the Adoption of Artificial Intelligence in Tax Risk Management." FUDMA Journal of Accounting and Finance Research [FUJAFR] 2, no. 4 (2024): 122–36. https://doi.org/10.33003/fujafr-2024.v2i4.140.122-136.

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The Nigerian tax system faces substantial hurdles, including tax evasion, avoidance, and non-compliance, resulting in significant revenue losses. To combat these problems, this study examines the potential of adopting artificial intelligence (AI) in Nigerian tax risk management, centered on its ability to improve tax compliance, minimize risk, and enhance revenue collection. A quantitative approach was used, and survey research was compiled on the perceptions of tax officers, taxpayers, and tax consultants on the proposed adoption of AI in the tax industry. The results reveal that tax officers
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J. A., Demehin,. "Nigerian Tax System and Economic Development." Asian Journal of Economics, Business and Accounting 24, no. 9 (2024): 120–34. http://dx.doi.org/10.9734/ajeba/2024/v24i91481.

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Efficient taxation system is a necessity for economic growth and development of a country. While taxes such as personal income and sales taxes can have direct negative effect on the welfare of the people by reducing disposable income while it can increase revenue for the government. This study examined how revenue from taxation, namely, company income tax less (CINT), customs and excise duties (CUED), education tax (EDUT) personal income tax, PITX, (apart from PAYE), petroleum profit tax (PPT) and value added taxes (VATR) affect the country’s economic development from 1995 to 2023. Economic de
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Ogundana, Oyebisi Mary, Oyedele Mary Ogundana, Oyeyemi Mercy Ogundana, Ayodotun Stephen Ibidunni, and Adebola Adetoyinbo. "Impact of Direct and Indirect Tax on the Nigerian Economic Growth." Binus Business Review 8, no. 3 (2017): 215. http://dx.doi.org/10.21512/bbr.v8i3.3621.

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This research examined the direct and indirect impact of taxation on the Nigerian economic growth. This research centered on two major objectives by focusing on the trend of direct and indirect tax and the impact of the Nigerian tax system on the growth of the economy. The research adopted the descriptive research design. The secondary source of data was also engaged as this data was from CBN statistical bulletin and the annual reports from 1994-2013. The research also used the ordinary least square regression technique. With the use of E-views 7.1 to analyze the data, the first objective was
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Abdulrazaq, M. T. "Judicial and Legislative Approaches to Tax Evasion and Avoidance in Nigeria." Journal of African Law 29, no. 1 (1985): 59–71. http://dx.doi.org/10.1017/s0021855300005623.

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This paper attempts to look at tax evasion and avoidance and the approach of the Nigerian courts and legislature. The starting point is an incursion into the history of taxation, especially personal taxation in Nigeria. Attempts are also made to define and distinguish evasion and avoidance while at the same time possible reasons are explored for explaining why people react to evasion and avoidance.Reasons are given for resorting to English judicial decisions in explaining various Nigerian circumstances and lessons learnt from them are noted. The attitude of the Nigerian courts and legislature
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Ibilibor, Aruoriwo Elo, and Nentawe Nengak Deshi. "Effectiveness of Digital Tax Reforms on Administrative Efficiency of The Nigerian Federal Inland Revenue Service: With Tax-Promax Inclusion." Journal of Economics, Business, and Commerce 2, no. 1 (2025): 229–44. https://doi.org/10.69739/jebc.v2i1.691.

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This paper examined the effect of digital tax reforms on the operational performance of the Nigerian Federal Inland Revenue Service in respect to Taxpayer Identification Number, Integrated Tax Administration System, Standard Integrated Government Tax Administration System and Tax-Pro-Max Solution. The research used a quantitative design. The study used a survey method design and primary data to evaluate how effective digital tools are in improving administrative efficiency. Stratified sampling was used in the research. The data collection plan involved closed ended questionnaires. Regression m
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Dissertations / Theses on the topic "Nigerian Tax System"

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Mosupye, S. (Sedumedi). "Expatriate tax in Africa : the taxation of inbound Expatriate working in Botswana, Namibia, Nigeria and South Africa." Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/41218.

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The growth in multinational corporations looking to expand and invest in foreign countries, particularly in the emerging markets such as Africa, has grown tremendously. “Africa is already the world’s second fastest growing economy after expanding 5% a year in the past two years, well above the global average.” (World Economic Forum, 2013). This has resulted in the movement of human capital between different tax jurisdictions and an increase in expatriates all across the world. The focus of the study is to expand on the current knowledge on the taxation of inbound expatriates working within
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Oghenevo, Ovie Akpomiemie Michael. "The social context of business and the tax system in Nigeria : the persistence of corruption." Thesis, London School of Economics and Political Science (University of London), 2017. http://etheses.lse.ac.uk/3711/.

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This thesis examines the means by which corruption sustains itself in the relationship between business and the tax system. It is predicated on a desire to understand the possibility of sheltering the relationship from corruption and other similar societal challenges. It relies on the intuition that certain structural elements of this relationship permit the infiltration and sustenance of corruption. With the aid of both qualitative and quantitative data obtained from empirical research in Nigeria, it constructs a model that exposes these structural elements. This thesis argues that a ‘two-way
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Books on the topic "Nigerian Tax System"

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Study Group on the Nigerian Tax System, ed. Nigerian tax reform in 2003 and beyond: Main report of the Study Group on the Nigerian Tax System. Study Group on the Nigerian Tax System, 2003.

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Productivity of the Nigerian tax system, 1970-1990. African Economic Research Consortium, 1997.

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Nigerian income tax law and practice: Incorporating income tax laws relating to personal income tax law, partnership tax law, companies income tax law, petroleum profits tax law, capital gains tax law, capital transfer tax law and guidelines to a tax system under the presidential system of government with accountancy and decided cases illustrations and a supplement (1985). Macmillan, 1985.

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Book chapters on the topic "Nigerian Tax System"

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Olushola, Oluwatosin, Pa Lamin Beyai, and Alexander Anagbado. "Taxation and the Challenge of Fiscal Sustainability in a Resource-Rich Developing Country: A Re-evaluation of the Nigerian Perspective." In Business and Management - Annual Volume 2023 [Working Title]. IntechOpen, 2023. http://dx.doi.org/10.5772/intechopen.111406.

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Taxation plays a pivotal role in the fiscal management and financing of the public sector by the government. This study is dedicated to a comprehensive exploration of taxation and its implications for fiscal sustainability, particularly in the context of a resource-rich developing nation, with a specific focus on Nigeria. In our investigation, we harnessed the power of the Autoregressive Distributed Lag (ARDL) model alongside other robust econometric tools such as the Augmented Dickey-Fuller unit root test and the ARDL bounds test of cointegration. The empirical findings of this study undersco
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Olushola, Oluwatosin, Ayoola Mary Olusoga, and Pa Lamin Beyai. "Unmasking the Shadows: Exploring Personal Income Tax Evasion and Nigeria’s Macroeconomic Sustainability through a Behavioural Economics Lens." In Business, Management and Economics. IntechOpen, 2024. http://dx.doi.org/10.5772/intechopen.115090.

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This research explores the complex dynamics of personal income tax evasion in Nigeria by adopting a behavioural economics perspective. The primary objective is to uncover concealed aspects of tax evasion and assess its implications for Nigeria’s macroeconomic sustainability, focusing on evidence from the federal capital territory. The study utilizes Ordered Probit model estimation for evaluation. The results reveal that variables related to social preferences, such as trust in government and fairness in the tax system, exhibit a negative association with personal income tax evasion. Conversely
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Edward Odunyemi, Adelakun. "The Implications of Health Financing for Health Access and Equity in Nigeria." In Healthcare Access [Working Title]. IntechOpen, 2021. http://dx.doi.org/10.5772/intechopen.98565.

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The Nigeria health system has performed woefully against all vital health indices, trailing behind many African countries despite its enormous potentials. The reason for this is mainly due to the financial risk Nigerians face in accessing health care. This study addresses the implications of the current health care financing in Nigeria on access and equity. It shows the imperativeness of an alternative health care financing in line with best practices, from comparable Low- and Middle-Income Countries (LMICs), apart from the current National Health Insurance Scheme (NHIS). The findings from thi
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Ekisola, Rudolf Ezeani Adejumo, and Ezeani Ezeani. "Nigeria: The Challenge of E-Commerce to Tax Laws and Administration in Nigeria." In Global E-Business Law & Taxation. Oxford University PressNew York, NY, 2009. http://dx.doi.org/10.1093/oso/9780195367218.003.0001.

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Abstract In 2007, Nigeria made a substantial and long-overdue review of some of its tax laws. The specific areas reviewed were the administration mechanism and system, the company income tax law, and the value-added tax regime. A lot more, however, still needs to be done. Taxation has become a hot topic for government in Nigeria because of the dwindling fortunes in oil exploration, production, and sales. Oil still accounts for about 40 percent of gross domestic product (GDP), 90 percent of exports, and 80 percent of government revenue. The Niger Delta area of the country, which is the source o
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Haruna, Sulaiman, and Normalini Md Kassim. "Factor Influencing the Intention to Use E-Collection System in State-Owned Tertiary Institutions in Nigeria." In Throughput Accounting in a Hyperconnected World. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7712-6.ch001.

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The absence of effective and adequate means of revenue generation as well as collection in Nigeria has necessitated the federal government to introduce and adopt Treasury Single Account (TSA) through the full implementation of e-payment and e-collection system. This has also obliged the state governments across the country to adopt the TSA system. The e-collection system is a computer-based revenue collection system designed to improve the effectiveness and efficiency of revenue collection through electronic means in order to prevent fund shortages and cash leaks within the government sectors.
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Raimi, Lukman, and Abdussalam Aljadani. "Sustainability of Public Finance of Rentier States." In Recent Advancements in Sustainable Entrepreneurship and Corporate Social Responsibility. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-2347-6.ch005.

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Embedding this discourse on rentier state theory (RST), this chapter discusses the quest for sustainability of the public finance system of Nigeria and Saudi Arabia. The inability of these rentier states to meet their economic, social, and political commitments led to the adoption of value-added tax (VAT) and economic diversification as sustainability strategies. The findings from the macroeconomic data indicated that Nigeria and Saudi Arabia have large markets that provide opportunities for the introduction of VAT. These two countries also have huge deposits of natural resources, including oi
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Raimi, Lukman, and Abdussalam Aljadani. "Sustainability of Public Finance of Rentier States." In Research Anthology on Macroeconomics and the Achievement of Global Stability. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-6684-7460-0.ch055.

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Embedding this discourse on rentier state theory (RST), this chapter discusses the quest for sustainability of the public finance system of Nigeria and Saudi Arabia. The inability of these rentier states to meet their economic, social, and political commitments led to the adoption of value-added tax (VAT) and economic diversification as sustainability strategies. The findings from the macroeconomic data indicated that Nigeria and Saudi Arabia have large markets that provide opportunities for the introduction of VAT. These two countries also have huge deposits of natural resources, including oi
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Oruh, Emeka Smart. "The Role of Technology Acceptance Model in Strengthening Business Positioning." In Corporate Social Responsibility and Strategic Market Positioning for Organizational Success. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-5409-7.ch005.

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Technology acceptance model (TAM)—new media—has been widely viewed as a veritable medium for innovating businesses, specifically business positioning. However, organizations are hardly adopting it due to fear of losing control of information flow and cyber-attack, which has intensified and taken mutative dimensions recently. Although numerous studies have explored TAM, they have largely focused on users' perception of the system's usefulness, ease of use, intention to use, and the actual use, while leaving out the strategic implications of such business practice. Thus, relying on thematic text
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Ola-Akuma, Roxie Ojoma, Desmond Onyemechi Okocha, and Josiah Sabo Kente. "Examination of the Effect of New Media in Revolutionizing Entrepreneurship in Bauchi State, Nigeria." In Strengthening SME Performance Through Social Media Adoption and Usage. IGI Global, 2023. http://dx.doi.org/10.4018/978-1-6684-5770-2.ch010.

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Nano, micro, small, and medium enterprises (NMSMEs) are still heavily reliant on the “brick-and-mortar” system or traditional street-side business methodology, which is no longer as efficient as it once was. In contrast to the foregoing, this study examined the effect of new media on nano and micro enterprises (MSSBs) in Nigeria. Hinged on the technology acceptance model (TAM) and theory of digital divide, the research employed a survey method to generate responses from micro business owners within 36 business categories in Bauchi Metropolis by deploying 100 questionnaires to a random sample s
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Cunliffe, Barry. "Creating Connectivities." In Facing the Sea of Sand. Oxford University PressOxford, 2023. http://dx.doi.org/10.1093/oso/9780192858887.003.0004.

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Abstract The development of complex societies in the Mediterranean began to impact on North Africa, first the Phoenicians and their successors the Carthaginians, later the Greeks and finally the Romans. Early in the first millennium Phoenicians had established colonies along the Mediterranean coast and down the Atlantic coast of Morocco and by c. 500 BC were exploring much further. Not long afterwards Herodotus was travelling down the Nile and was collecting information about northern African tribes and routes. With the Berber tribes of North Africa coming under increasing Carthaginian and, la
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Conference papers on the topic "Nigerian Tax System"

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Sunkanmi Adeyemi, Benjamen, Clinton Aigbavboa, and Wellington D Thwala. "Legal Factors in the Nigerian Construction Industry." In 13th International Conference on Applied Human Factors and Ergonomics (AHFE 2022). AHFE International, 2022. http://dx.doi.org/10.54941/ahfe1002361.

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The purpose of this study was to review literature on various legal factors in the Nigerian construction industry (NCI). This research utilised various sources of information from previous studies on conference papers, articles in journals, and so on. Various keywords were utilised to search for the information related to the subject matter of this study. Moreover, some of the legal factors revealed from literature are regulations regarding the environment, professional codes of practices, health and safety regulations, permit, tax and insurance, interpretation of contractual documents, fiduci
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Echendu, Joseph C., Omowunmi O. Iledare, Adeyemi J. Akinlawon, and Adekunle J. Idowu. "Replacing Petroleum Profit Tax with a Dual Petroleum Tax System: Implication on Petroleum Project Economics in Nigeria." In SPE Nigeria Annual International Conference and Exhibition. Society of Petroleum Engineers, 2018. http://dx.doi.org/10.2118/193453-ms.

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Amiesa, Fubara Susan, Iledare Omowunmi, and Akinlawon Adeyemi Joseph. "Economic Evaluation of the Dual Petroleum Tax System Proposed in the 2017 Nigeria Fiscal Reform Framework." In SPE Nigeria Annual International Conference and Exhibition. Society of Petroleum Engineers, 2018. http://dx.doi.org/10.2118/193391-ms.

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Potten, Gary. "Realizing Value from Adherence to Crude Oil Custody Transfer Automatic Sampling Standards." In SPE Nigeria Annual International Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/207168-ms.

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Abstract The successful implementation of a crude oil custody transfer sampling system is a key component to achieving a desired measurement uncertainty for a crude oil metering station or loading/unloading point. Our analysis of thousands of installations worldwide provides practical examples of how operators can be confident that when they install a sampling system, it will deliver the uncertainty that they need to meet the overall custody transfer requirements. Crude oil sampling for custody transfer becomes more challenging as production flow rates decline, oil fields mature, and water cut
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Ashikwei, Desmond, Omowumi Iledare, and Eric Amarfio. "Fiscal System Design and Economic Evaluation for Petroleum Resource Development in Ghana (Comparative Analysis Between Fixed Royalty and Sliding Scale Royalty)." In SPE Nigeria Annual International Conference and Exhibition. SPE, 2023. http://dx.doi.org/10.2118/217256-ms.

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Abstract Petroleum fiscal regime defines the extent to which the host government and the prospective investor can apportion risks and share project rewards. Ghana's petroleum industry has become an attractive place for most investors because the current fiscal regime governing the industry is based on old petroleum tax laws and systems and doesn't capture wind-fall profit. In this paper the petroleum fiscal regime currently used in Ghana was modelled, reviewed and evaluated. A proposed progressive fiscal regime was then put forward which has a slidingscale royalty tied to production to increas
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Ayeni, M., I. Iyalla, and R. Mahon. "Environmental and Economic Considerations for the Decommissioning of Oil and Gas Infrastructure in Nigeria." In SPE Nigeria Annual International Conference and Exhibition. SPE, 2024. http://dx.doi.org/10.2118/223134-ms.

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Abstract When offshore structures reach their end of life it becomes necessary to remove them and return the environment to its initial state. Generally, there are three options for decommissioning which are complete removal, leave in place, and partial removal. The choice of option takes into consideration, economic environmental, technical, safety, stakeholders, and regulatory factors. This work aims to critically evaluates the environmental, economic, and regulatory aspects of oil and gas facility decommissioning in Nigeria and assesses the feasibility of various strategies in minimizing en
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Okereke, Ndubuisi Uchechukwu, Fuat Kara, Marcel Iloani, et al. "Optimizing the Take-Off Valve Opening of a Self-Lift By-Pass Conduit: A Novel Approach to Severe Slugging Mitigation in Offshore Pipeline-Riser Systems." In SPE Nigeria Annual International Conference and Exhibition. SPE, 2023. http://dx.doi.org/10.2118/217202-ms.

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Abstract Previous numerical simulation studies, suggests that active optimization of the take-off valve on a by-pass pipe connected to a pipeline-riser system, is critical to the effective deployment of the self-lift severe slugging mitigation technique. Hence, there are recommendations for further experimental studies on the effective deployment of the self-lift severe slugging mitigation approach. Generally, severe slugging has adverse effect on multiphase flow transportation along the pipeline-riser system, with a potential 50% drop in production. Industry mostly relies on gas-lift, topside
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Mohammed, Musa, Richard Brewer, Daniel Amuda, et al. "Powering Bonga to One Billion Barrels Through Innovative Project Delivery and Technology Deployment." In Offshore Technology Conference. OTC, 2024. http://dx.doi.org/10.4043/35124-ms.

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Abstract This paper will share insights into how the Bonga Asset, located in OML 118 deep-water offshore Nigeria, successfully achieved the significant milestone of 1-billion-barrels of oil production since it came on stream in 2005. The paper will focus on how innovative project delivery practices, fit for purpose asset support strategy and selective application of technology by the Deep-water Project team aided in achieving this milestone. This paper is one of a series of Bonga themed papers proposed for OTC (Offshore Technology Conference) 2024. This paper will explore how the deep-water te
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Reports on the topic "Nigerian Tax System"

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Mas’ud, Abdulsalam, Sani Damamisau Mohammed, and Yusuf Abdu Gimba. Digitalisation and Subnational Tax Administration in Nigeria. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.031.

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Recently, there has been an expansion in the deployment of digital systems and digital IDs among taxing authorities. However, little is known about the extent to which such technologies are being adopted, or about whether the data from them is being used strategically to improve tax administration. Even less is known about this in the context of subnational tax administration, although this could be very relevant in some contexts, such as Nigeria. This study investigates the extent of the adoption and strategic usage of data from e-tax systems and digital IDs among state internal revenue servi
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Masud, Abdulsalam, Sani Damamisau Mohammed, and Yusuf Abdu Gimba. Digitalisation and Subnational Tax Administration in Nigeria. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.050.

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There has recently been an expansion in the use of digital financial services and digital IDs by tax authorities. However, the extent to which such technologies are being adopted and data from them used strategically to improve tax administration has been little explored, especially as regards subnational tax administrations. This study investigates the extent of the adoption and strategic usage of data from e-tax systems and digital IDs by state internal revenue services (SIRSs) in Nigeria. It analyses whether IT adoption correlates with tax performance among these authorities. It highlights
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Edeh, Henry C. Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.020.

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Achieving the Sustainable Development Goals (SDGs) of poverty and inequality reduction through redistribution have indeed become critical concerns in many low- and middle-income countries, including Nigeria. Although redistribution results from the effect of tax revenue collections, micro household-level empirical analyses of the distributional effect of personal income tax (PIT) and value added tax (VAT) reforms in Nigeria have been scarcely carried out. This study for the first time quantitatively assessed both the equity and redistributive effects of PIT and VAT across different reform scen
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Kelbesa, Megersa. Digital Service Taxes and Their Application. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/k4d.2021.135.

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Many developing economies have seen a rise in e-commerce activity within their borders, and a decline in income from traditional industries as a result of COVID-19, meaning the digital economy offers a potentially unexploited source of tax revenue. . As a result, more developing countries may soon begin adopting some sort of digital tax. The economic activities which may be subject to the Digital Services Tax (DST) may vary from country to country. It will, therefore, be necessary for businesses operating in multiple jurisdictions across developing countries to keep up with the changes in digi
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