Broadening Nigeria’s Tax Base: Focusing on The Taxation of Digital Transactions

  • Tijjani H. Ahmad, Mr.
  • Abubakar Umar Farouk, Dr.
  • Rabiu Saminu Jibril, Mr.
Keywords: Tax, Digital Transformations, Nigeria, Oil, Revenue


In taxing digital transactions, the Nigerian government purposes to widen its tax base and strengthen its domestic revenue mobilisation capacity. Arguably, this additional tax could provide the country with adequate sources of revenue with which to finance development and go beyond relying primarily on its oil tax revenue. Although the digital financial services industry in Nigeria is among the continent’s largest and fastest growing sector, its tax contributions are minimal. This article explores the Nigerian approach to taxing digital transactions, investigating why the industry yields low taxes and to recommend proposals that offer the Nigerian government practical steps to leverage on the potential of imposing this type of tax.

Author Biographies

Tijjani H. Ahmad, Mr.

Tijjani Habibu Ahmad (corresponding author) is a Lecturer at the Department of Accountancy, Hussaini Adamu Federal Polytechnic, Nigeria and Research Associate African Centre for Tax and Governance (ACTG).

Abubakar Umar Farouk, Dr.

Abubakar Umar Farouk is a Senior Lecturer at the Department of Accounting, Yusuf Maitama Sule University, Kano, Nigeria. Zaharaddeen Salisu Maigoshi is a Lecturer at the Department of Accounting, Bayero University Kano, Nigeria.

Rabiu Saminu Jibril, Mr.

Rabiu Saminu Jibril is a Lecturer at the Department of Accountancy, Kano State Polytechnic, Nigeria.