O.O IGBINOBA

This study examines the impact of digital taxation on e-commerce growth in Nigeria's emerging digital economy. Using survey data from 100 e-commerce stakeholders and regression analysis, we assess how Digital Taxation (DT), Significant Economic Presence Rules (SEPROS), and E-commerce Business Operations (EBO) affect sector performance. Key findings reveal SEPROS as the strongest growth driver (β=0.486, p<0.01), highlighting the importance of clear regulatory frameworks. EBO shows significant positive effects (β=0.210, p<0.05), emphasizing operational efficiency's role. Surprisingly, DT demonstrates no direct statistical impact (β=0.169, p>0.1), suggesting current tax policies may need redesign to better support business expansion. The research provides three key policy insights: First, robust SEP regulations create stability for digital businesses. Second, operational excellence remains critical for e-commerce success. Third, tax policies must balance revenue needs with growth incentives. We recommend: (1) Strengthening SEP enforcement mechanisms, (2) Implementing tax education programs for digital entrepreneurs, and (3) Enhancing international cooperation on tax harmonization. This study addresses a critical gap in empirical research on digital taxation in African emerging markets. Findings offer practical guidance for governments seeking to optimize tax policies while supporting digital commerce growth. Future research should explore sector-specific taxation impacts and technology's evolving role in tax administration.