Constructing a tax regime for the regulation of trade in digital content
IF 1
Q2 LAW
引用次数: 2
Abstract
Purpose The paper aims to consider how a country like Nigeria, with an underdeveloped tax system, can adapt its tax generation mechanisms to meet the challenges of digital commerce in the 21st century. Design/methodology/approach The paper adopts a doctrinal approach. Findings The paper recommends measures that could be adopted to enhance the efficiency of the current tax systems, to allow it to take advantage of opportunities presented by digital transactions. Originality/value To the best the authors’ knowledge, this paper is the first of its kind to consider the taxation of digital transactions in the Nigerian context.构建数字内容贸易监管税收制度
目的本文旨在考虑像尼日利亚这样税收体系不发达的国家如何调整其税收产生机制，以应对21世纪数字商务的挑战。设计/方法论/方法这篇论文采用了一种理论方法。发现该文件建议可以采取措施来提高当前税收系统的效率，使其能够利用数字交易带来的机会。原创性/价值据作者所知，本文是第一篇在尼日利亚背景下考虑数字交易税收的论文。
本文章由计算机程序翻译，如有差异，请以英文原文为准。
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来源期刊
CiteScore
1.10
自引率
11.10%
发文量
8
期刊介绍：
The Journal of International Trade Law and Policy is a peer reviewed interdisciplinary journal with a focus upon the nexus of international economic policy and international economic law. It is receptive, but not limited, to the methods of economics, law, and the social sciences. As scholars tend to read individual articles of particular interest to them, rather than an entire issue, authors are not required to write with full accessibility to readers from all disciplines within the purview of the Journal. However, interdisciplinary communication should be fostered where possible. Thus economists can utilize quantitative methods (including econometrics and statistics), while legal scholars and political scientists can invoke specialized techniques and theories. Appendices are encouraged for more technical material. Submissions should contribute to understanding international economic policy and the institutional/legal architecture in which it is implemented. Submissions can be conceptual (theoretical) and/or empirical and/or doctrinal in content. Topics of interest to the Journal are expected to evolve over time but include: -All aspects of international trade law and policy -All aspects of international investment law and policy -All aspects of international development law and policy -All aspects of international financial law and policy -Relationship between economic policy and law and other societal concerns, including the human rights, environment, health, development, and national security
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