Browsing by Author "Amune, Majebi Samuel."

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    Legal issues in the taxation of electronic commerce in Nigeria.
    (Department of Business Law, Faculty of Law, Obafemi Awolowo University, Ile-Ife, Nigeria., 2024) Amune, Majebi Samuel.
    This study examined the origin and nature of electronic commerce in Nigeria. It also analysed the legal framework for the taxation of electronic commerce in Nigeria. The study further discussed the institutional framework for the taxation of electronic commerce in Nigeria. The study finally appraised the legal issues inherent in the taxation of electronic commerce in Nigeria. These were done with a view to assessing the jurisdictional challenges and tax issues undermining the implementation of electronic commerce in Nigeria. The study relied on both primary and secondary sources of information. The primary source comprised judicial decisions, international conventions and other instruments relevant to the concept of taxation of electronic commerce in Nigeria. The secondary source included books, journal articles, newspaper publications and the Internet. The data collected were subjected to content analysis. The results showed that there is lack of clear tax laws on the nature of electronic commerce in Nigeria as existing status in Nigeria lag behind the development and growth of electronic commerce. It also found out that there was inadequate regulatory framework required to address electronic commerce taxation. It discovered that Nigerian law fell short of an effective system of electronic commerce and did not adequately address the issues and challenges of regulation. It finally showed that there were limited tax treaties on electronic commerce in Nigeria. The study concluded that there was a need for a new legal regime and regulatory framework to address the inadequacies in Nigeria tax laws on electronic commerce and the urgent need to introduce online advert/online stores and mobile apps taxes in order to enhance revenue generation by government.