Beyond technology: rethinking digital tax revenue mobilization in Nigeria’s globalized economy

What the paper says

Purpose The purpose of this study is to pinpoint the determinants propelling development and growth in Nigeria's digital tax revenue (DTR) 2010–2024 over a number of different dimensions such as policy, economic environment where it operates, technology, society issues or worldwide factors. Anchored in the dependency theory, its objective is not only to reveal why fiscal performance in the digital economy is coloured by structural asymmetries and domestic institutional dynamics, but also add to empirical evidence for African economic governance, financial crime prevention and sustainable tax policy reform. Design/methodology/approach This study examines Nigeria's 2010–2024 digital economy income possibilities. It situates this question in the taxation, financial crime and global governance debates. The study suggests dependence theory and Nigeria's digital international tax future may be linked. According to the prior view, internal tax reforms were more important than international circumstances in Nigeria's tax status. This study uses time-series econometric specifications like Ordinary Least Squares, Newey–West regression and Prais-Winsten AR(1) to examine how policy, economic conditions, technological penetration, social factors and global integration affect DTR mobilization in Nigeria. Findings The results show that policy, economics, technology, society and the world affect DTR performance statistically. This shows Nigeria's complex digital fiscal competence. Economic development and social trust are good, but technological penetration is bad, indicating poor regulation. Research limitations/implications Digital taxation in Nigeria is affected by policy coherence, institutional trust, macroeconomic stability and global tax governance frameworks, not just technical adoption. Social implications The conclusions emphasize role the public's trust and social agreement plays in sustaining digital tax. Compliance will be enhanced, tax morale will be realized if use of tax revenue is transparent and it results in tangible public goods. Likewise, governance deficits and corruption must be addressed in order to create a perception of tax as a reciprocal obligation rather than just coercion. In society, effective digital tax systems can help distribute wealth more evenly by widening the tax base, providing better services to citizens and reducing social costs of financial crime and tax evasion. Originality/value The study contributes a novel African perspective by empirically linking dependency theory to DTR mobilization, offering fresh insights into contextualized perspective on DTR mobilization.