Tax Digitalization and Economic Growth in Sub-Saharan African Countries
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Date
2023
Journal Title
Journal ISSN
Volume Title
Publisher
The Chartered Institute of Taxation of Nigeria (CITN)
Abstract
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.
Description
A Book on Taxation
Keywords
Taxation, Digitalization, Digital Economy, Economic Growth, Nigeria
Citation
Oladipo O.A., Ogunjobi J. O., Fakile S.A., Adigbole E.A., & Simire A.S. (2023).Tax Digitalization and Economic Growth in Sub-Saharan African Countries. Dynamics of Taxation and Nigerian Economy, 101-121.