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ABSTRACT
This study examines the effect of digital economy on tax collection in Nigeria. This study adopts a survey research design with questionnaire to collecting necessary data and cross-sectional data were obtained. The questionnaire structured using the five-point Likert scale rated as follows; Agreed, strongly Agreed, Neutral, Disagree, Strongly Agreed by using Google form spreadsheet to analyzed data which comprises of 45 respondents. The study employs linear regression analysis, descriptive analysis and reliability analysis and the result show that e-commerce, freelancing and cryptocurrency have a negative impact but significant impact on tax collection and e-taxation have a positive and significant impact on tax collection. The study also conclude that e-taxation can be a veritable tool for closing the gap between digital economy and tax collection, and also government should focus more on how to put digital economy operators into tax net.
