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Keywords: Tax
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Journal Articles
Journal of International Trade Law and Policy (2020) 19 (3): 121–138.
Published: 09 November 2020
...Tobore Obrozie Okah-Avae; Benjamin Mukoro Purpose The paper aims to consider how a country like Nigeria, with an underdeveloped tax system, can adapt its tax generation mechanisms to meet the challenges of digital commerce in the 21st century. Design/methodology/approach The paper adopts...
