The Effectiveness of Digital Taxation Policies on Revenue Generation in Nigeria: Evidence from FIRS Revenue Performance

Emmanuel Emah Silas Eno Ukpong PhD Uwem E. Uwah PhD

doi:10.56201/jafm.vol.12.no6.2026.p265.275

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The Effectiveness of Digital Taxation Policies on Revenue Generation in Nigeria: Evidence from FIRS Revenue Performance

Emmanuel Emah Silas Eno Ukpong PhD Uwem E. Uwah PhD

Abstract

The emergence of the digital economy has transformed global business operations and created new challenges for tax authorities seeking to capture revenue from economic activities conducted through digital platforms. In response to these challenges, Nigeria introduced a series of digital taxation policies aimed at broadening the tax base, improving compliance, and enhancing government revenue generation. This study examines the effectiveness of digital taxation policies on revenue generation in Nigeria using Federal Inland Revenue Service revenue performance and major digital tax reforms implemented between 2015 and 2025. The study adopts an ex-post facto research design and relies on secondary data obtained from FIRS reports, Finance Acts, government publications, and relevant literature. Findings indicated that digital taxation policies, including the

Keywords

Digital taxationrevenue generationdigital economytax administrationFIRSNigeria.

References

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The Effectiveness of Digital Taxation Policies on Revenue Generation in Nigeria: Evidence from FIRS Revenue Performance

Abstract

Keywords

References

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