The Nigerian Approach to E-Commerce Taxation and Compliance Intentions: Some Legal Considerations and Economic Perspectives

Mansur Adam Saidu, Abdullahi Faruk Sulaiman, Adamu Ladan Adamu, Usman Dahiru Jibrin

Abstract


Despite the high volume of e-commerce transactions and the huge virtual tax revenue generated from different online trading platforms worldwide, the tax compliance intention remains low, coupled with the complexity of its legal tax provisions. Several administrative efforts and frameworks have recently been put in place to address these lingering issues. However, information about e-commerce laws and their provisions remains minimal among most users and operators in both formal and informal sectors in developing countries like Nigeria. This paper provides detailed information on global and nationally recognized e-commerce tax provisions that are applicable to Nigerian users. The paper aims to raise e-commerce legal awareness, which will help combat various irregularities in e-commerce trading activities that undermine the intention of tax compliance, thereby promoting timely and increased e-tax remittance.

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References


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