TAX OFFICIALS’ PERCEPTION ON TAXATION OF DIGITAL ECONOMY

ABSTRACT

This study examine Tax Officials' Perception On Taxation of Digital Economy. To achieve the objectives of this study, relevant data were gathered with the aid of a questionnaire administered to staff of Edo State Internal Revenue Service. To analyze the data gathered, the study employed Ordinary Least Square (OLS) statistical techniques and from the analysis the study reviewed that : i. The regression analysis revealed that tax officials' perceptions of challenges in taxing the digital economy significantly affect the formulation of digital taxation policies. ii. Furthermore, the analysis revealed that tax officials' attitudes towards digital economy taxation are significantly influenced by factors such as technological awareness, regulatory clarity, and International cooperation. iii. Also, the analysis revealed that tax officials' perceptions have significant impact on the execution and enforcement of digital economy taxation ppolicies.