DIGITAL ECONOMY AND TAX COMPLIANCE IN NIGERIA: A LITERATURE REVIEW
Keywords:
Digital Economy, Effective Tax Rate, Tax Compliance, Significant Economic Presence, Base Erosion and Profit Shifting.Abstract
This paper critically reviewed the extant literature that is related to digital economy and tax compliance in Nigeria with a view to identifying gaps for further extensive empirical consideration. Taxpayers, especially in the digital economy are always looking for means to reduce or avoid their tax liability, and this has led to some high-level of tax non-compliance in both advanced and emerging countries. The paper is centered on fairness theory and economic deterrence theory. This paper, therefore, present a review of extent of extant literature on Digital Economy and tax compliance in Nigeria. The methodology employed in the study was purely exploratory library and desktop study that is based on an in-depth review of existing literature on the topical issues. The paper identified gaps that require hardcore empirical investigation to reduce mixed result observed in the results of literature reviewed. Furthermore, logical conclusions were reached and recommendations were made
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