Browsing by Author "Ogunjobi J. O."

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    Tax Digitalization and Economic Growth in Sub-Saharan African Countries
    (The Chartered Institute of Taxation of Nigeria (CITN), 2023) Oladipo O.A.,; Ogunjobi J. O.; Adigbole E. A.; Simire A.S.
    Digital economy is the global network of economic activities, business transactions and professional services that are enhance by information and communication technology (ICT). Tax digitalization plays a big role in the stimulation of tax evasion. The main problem of this study is the issue of taxing digital transactions across the globe because of no significant economic presence and tax compliance on the modern market. This study examines the connection between the digitalization of tax systems and economic growth in sub-Saharan African countries. The population is made up of forty-five (45) different nations in sub-Saharan Africa. It was carried out using an ex-post facto research design, it also made use of data and materials from the National accounts statistics from the World Bank and the OECD. The study used multiple regression as a tool for examination, and it looks for both regular and unpredictable effects. The findings of the study revealed that Value Added Tax and Companies Income Tax have significant effect on Gross Domestic Product. Based on the findings of the study, it recommended that tax authorities should provide digital platform and automation of tax system and training in orderto create jobs in the country.