DIGITAL ECONOMY

This study examined the effect of online Value Added Tax (VAT) administration on the performance of e-commerce businesses in Nigeria. The research was anchored on the Optimal Tax Theory, Tax Incidence Theory, Technology Acceptance Model, and Laffer
Curve Theory, which collectively explain the relationship between taxation efficiency, compliance behaviour, and digital adoption. The study employed a survey research design and collected data from 384 online business operators across major e-commerce platforms in Nigeria. Descriptive statistics, correlation analysis, and multiple regression techniques were used to analyse the data.
The findings revealed that policy clarity, compliance burden, and enforcement intensity significantly influence e-commerce performance. Specifically, policy clarity had a strong positive effect (β = 0.4058, p < 0.001), compliance burden exerted a modest positive effect (β = 0.053, p < 0.05), while enforcement intensity recorded the strongest impact (β = 0.961, p < 0.001). The combined influence of these variables explained about 82% of the variation in e-commerce performance. The study concluded that a transparent, efficient, and technology-driven VAT system enhances compliance and supports digital business growth.
It recommends that the Federal Inland Revenue Service (FIRS) simplify VAT policies, digitize compliance processes, strengthen enforcement through data-driven monitoring, and promote collaboration between regulators and e-commerce stakeholders to sustain Nigeria’s evolving digital economy.

The broad objective of this study is to examine the impact of board attributes on tax aggressiveness in Nigeria. The data were obtained from the annual reports of individual DMBs submitted to Nigerian Stock Exchange. Therefore, the data needed was extracted from the audited financial reports of the selected firms within the periods of five years. There is a positive and significant relationship between board size and tax aggressiveness. There is a positive and insignificant relationship between board diversity and tax aggressiveness. There is a negative and significant relationship between ownership concentration and tax aggressiveness. There is a negative and insignificant relationship between managerial ownership and tax aggressiveness, and there is a negative and significant relationship between foreign ownership and tax aggressiveness. The board of directors of corporate organizations in Nigeria should restructure the board in terms of diversity. We recommend that this will ensure there is an adequate mix of directors consisting of female and male, nationality mix, size, educational qualification, and professional training to possibly influence the operational performance, including tax expense reduction