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dc.contributor.authorOmodero, Cordelia
dc.date.accessioned2023-07-04T10:33:52Z
dc.date.accessioned2023-07-04T10:33:53Z
dc.date.available2023-07-04T10:33:52Z
dc.date.available2023-07-04T10:33:53Z
dc.date.issued2023
dc.identifier.issn0323-9004
dc.identifier.urihttp://hdl.handle.net/10610/4753
dc.description.abstractOver the years, information and communication technology has made its way into industrialized countries, and through technology transfer, it is also rapidly expanding in less developed ones. These technology advances provide distinct economic benefits to emerging countries such as Nigeria. Aside from market expansion, the advancement of information and communication technology has raised government revenue through the establishment of a specific fee on the revenues of corporations involved in broad technologically based operations. The primary goal of this research is to investigate the influence of national information communication technology development taxation on general tax income in Nigeria. This study covers a period from 2010 to 2019 using data gathered from OECD and FIRS statistics. The dependent variable is the total tax revenue and the predictor variables are the national information technology development levy (NITDL) or tax and trade openness. Using the regression analysis tool, the study finds that NITDL contributes positively and significantly to total tax income at 1% level of significance while trade openness contributes to tax revenue at 10% significance level. Both outcomes are significant and commendable. The policy implication is that the government should support all information communication technology growth in the country for more inflow of international business links and for tax revenue growth in the country. The study recommends stable power supply for effective application of information communication technologies such internet network, website developments and effective operations.us_US
dc.publisherTsenov Publishing HouseEN_en
dc.relation.ispartofseries1;3
dc.subjectTaxationus_US
dc.subjectICTus_US
dc.subjecttelecommunicationsus_US
dc.subjectinformation and technology developmentus_US
dc.titleInformation Communication Technology Taxation And Tax Earnings In A Low-Income Economyus_US
dc.typeArticleus_US


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