Browsing by Author "*Animashaun, O.* & Amuda-Kannike, A. SAN."

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    Managing Workplace Conflicts through Alternative Dispute Resolution in Nigeria: Lessons from other Jurisdictions
    (KWASU Publishing, Co., 2024) *Animashaun, O.* & Amuda-Kannike, A. SAN.
    Before the advent of colonialism, customary arbitration and mediation were the norm. Colonial rule introduced common law and statutory arbitration. The observed shortcomings of litigation resulted in the adoption of Alternative Dispute Resolution (ADR) mechanism in the quest for speedy and amicable resolution of conflicts. The usefulness of ADR in the settlement of disputes, especially commercial disputes such as debt settlement, contracts and workplace related conflicts need not be over emphasised. For instance, an employee whose employment has been terminated may be unable to sustain long term litigation due to the loss of his means of livelihood. Thus, ADR leads to speedy and amicable resolution of industrial and commercial conflicts and attraction of foreign direct investment (FDI). The attraction of FDI is easier in any polity where commercial transactions are speedily resolved; and this in turn confers a comparative advantage on such polity in international trade. This chapter therefore looks at the concept of court connected ADR in resolving conflicts with special emphasis on the workplace, the usefulness or otherwise of ADR, its practices in other jurisdictions especially in Australia and South Africa with copious reference to other common and civil law jurisdictions. The chapter thereafter offers appropriate recommendations
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    Taxpayers’ Attitude Perception: Its Social and Legal Perspectives
    (Taxpayers, Attitudes, Perception Tax Compliance & Psycho-Social Factors, 2023) *Animashaun, O.* & Amuda-Kannike, A. SAN.
    Taxation is an all-pervasive exercise, as its effect is felt by everyone in the society, because if an individual escapes direct taxation, he is unlikely to escape the indirect taxes, which is usually tied to consumption. It is however on record that Nigeria’s tax compliance record is abysmal. The tax compliance rate is very low at 6 percent of tax to gross domestic product (GDP). The chapter investigates legal and other reasons for this abysmally low compliance rate in Nigeria using doctrinal method. The chapter finds that while there is plethora of law bordering on the levying of different taxes and the attached penalties for non-compliance, tax resistance such as tax avoidance and evasion continued unabated. The chapter further explores the literature for socio-cultural and psychological reasons, as well as legal reasons aiding tax resistance. The chapter therefore concludes that there is the need for the government to be accountable, prudent in spending and improve the perception of the tax authorities and the government in the eye of the populace. In addition, irrespective of the various tax laws and myriad penalties, the issue of tax avoidance and outright evasion will continue unabated unless the psychological and socio-cultural reasons for tax resistance are adequately addressed