This essay being a documentation of the award-winning slide presentation entry of the Tax Club, Unizik in the 3rd Edition of the National Tax Research Network conference, monitored closely by the International Center for Tax and development. The presentation was made by Utonwa Lauretta Onwumelu, a stalwart of the club.
The article just as the name suggests seeks to holistically x-ray the measureless potentials of the digital economy in boosting actually revenue growth, as well as the expansion of the tax net. The article further bemoans the plethora of potential revenue sources that remains untapped and unexplored, especially in the areas of e-commerce owing to the dearth of a profound e-tax policy as well as base erosion and profit shifting menaces, while making applicable recommendations on how the tax net can be spread across the web to ensure that the digital tax divide is breached.