Tax Digitalization and Economic Growth in Sub-Saharan African Countries

Simple item page
dc.contributor.authorOladipo O.A.,
dc.contributor.authorOgunjobi J. O.
dc.contributor.authorAdigbole E. A.
dc.contributor.authorSimire A.S.
dc.date.accessioned2026-05-09T13:12:39Z
dc.date.available2026-05-09T13:12:39Z
dc.date.issued2023
dc.descriptionA Book on Taxation
dc.description.abstractDigital 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.
dc.identifier.citationOladipo 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.
dc.identifier.issnISSN: 978-978-798-098-9
dc.identifier.urihttps://uilspace.unilorin.edu.ng/handle/123456789/18232
dc.language.isoen
dc.publisherThe Chartered Institute of Taxation of Nigeria (CITN)
dc.relation.ispartofseries1; 1
dc.subjectTaxation
dc.subjectDigitalization
dc.subjectDigital Economy
dc.subjectEconomic Growth
dc.subjectNigeria
dc.titleTax Digitalization and Economic Growth in Sub-Saharan African Countries
dc.title.alternativeNone
dc.typeBook chapter

Files

Original bundle
Now showing 1 - 2 of 2
No Thumbnail Available
Name:
Tax Digitalization and Economic Growth in Sub-Saharan African Countries . Dynamics of Taxation and Nigerian Economy - CITN Book on Tax, June 2023.pdf
Size:
892.92 KB
Format:
Adobe Portable Document Format
Download
No Thumbnail Available
Name:
Tax Digitalization and Economic Growth in Sub-Saharan African Countries . Dynamics of Taxation and Nigerian Economy - CITN Book on Tax, June 2023.pdf
Size:
892.92 KB
Format:
Adobe Portable Document Format
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download

Collections