THE IMPACT OF ONLINE VALUE ADDED TAX ON E-COMMERCE IN NIGERIA
Abstract
This study was carried out to examine the impact of online Value Added Tax on e-commerce in Nigeria. Specifically, the study examined if online Value Added Tax has any impact on e-commerce in Nigeria. The study employed the survey descriptive research design. A total of 32 responses from FIRS Lagos State were validated from the survey. From the responses obtained and analysed, the findings revealed that online Value Added Tax has impact on e-commerce in Nigeria. This is as the Chi-Square test showed a positive significant. The study recommend Efforts should be made to set up a VAT intermediation body. This body ought to be relevant for the digital world, utilize Internet Service Providers (ISPs) as a responsible authority for the collection, calculation and payment of electronic tax This is expected to put in place a uniform and fair system, which will reduce the burden imposed on retailers as well as preserve the sovereignty of the countries in case of cross-border e-commerce transactions.
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