Department of Business and Private Law

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A COMPARATIVE REVIEW OF MODERN CONCESSION CONTRACT (MCC), AND PRODUCTION SHARING CONTRACT(PSC)
(FACULTY OF LAW, ALHIKMAH UNIVERSITY, 2015-07-18) MAGAJI W. OWOLABI, KUDIRAT
The importance of oil and gas to the growth and development of world energy supply cannot be over emphasised. There are four basis arrangements to develop petroleum between host countries and the multinational oil companies: they are Modern Concession Contract (MCC), Production Sharing Contract(PSC), Participation Arrangement (PA) and, the Service Agreement (SA). This paper is principally concerning with Petroleum Upstream Contract and Arrangements. Upstream are all the services required to find and produce the oil and gas. Therefore, the focus of this paper is to examine the two basic systems of Modern Concession and Production Sharing Contract Arrangements, and see how host countries can make legal and contractual terms as attractive as possible to foreign investors, while still protection the critical interests of their states.
A CRITICAL ASSESSMENT OF ENFORCEMENT MECHANISM UNDER CUSTOMARY ARBITRATION PRACTICES IN NIGERIA.
(FACULTY OF LAW, UNIVERSITY OF MAIDUGURI, 2019-04-19) KUDIRAT MAGAJI W.OWOLABI
The article examines the existence of customary arbitration and the enforcement of its awards in Nigeria prior to the emergence of adversarial system of resolving disputes which was introduced by the British colonial administration. The aim is to discuss the historical background and the enforcement mechanism under customary arbitration practices in Nigeria. the article examines, in the constitutional and judicial contexts, the question of how the practice of customary arbitration has bee recognised in Nigeria. the article further contends that by the arrival of the British, certain conditions must be satisfied before arbitration conducted under customary law could be valid and enforceable. However, the introduction of the English legal system which is litigation centered did a lot of damage to customary system of dispute resolution. The unjustified conditions introduced which was influenced by the British doctrines for the enforcement of customary award has no basis in law and is detrimental. It is further argued that the attitude of our judges towards customary arbitration is inspired by an inherent colonial legacy which can be traced to the colonial sense of supremacy which relegates customary law to a status inferior to English law and the failure on the part of our judicial officers to creatively outgrown that legacy
A Fibi S'ólóore- A Study of Olúṣẹ́gun Ọbásanjọ́ as a Fringe Yorùbá Elite .
(Pan African University Press, 2021) Animashaun, Oyesola
Yorùbá minstrels highlight varied aspects of a person’s ancestral attributes. A constructed poem for a Yorùbá lineage, A fibi sú olóore, tí ó ta àna rẹ̀ lọ́fà, (an ingrate, who repays his in-laws by shooting at him) seem to fit Ọbásanjọ́ like a glove. The aim of the study is to identify the extent to which Ọbásanjọ́ has advanced himself by using the Yorùbá ethnic currency; and had advanced laws and policies which are detrimental to the Yorùbá national interest. The methodology adopted is qualitative and reliance is placed on Ọbásanjọ́’s own accounts, the undisputed renditions of his superiors, colleagues and associates. The work is examined through the prism of Machiavelli and elite theories. The study revealed that the mainstream Yorùbá elites continually fall prey to Ọbásanjọ́’s devices and concludes that the subject used the Yorùbá ethnic currency as a passport to glory in Nigerian public life at the detriment of his nation.
A LEGAL ANALYSIS OF GENDER DISCRIMINATION AT THE NIGERIAN AND SOUTH AFRICAN WORKPLACE
(Ife Centre for Psychological Studies, 2019-12-29) Oyesola Animashaun
The issue of workplace discrimination based on gender is contentious in countries like Nigeria and South Africa, with many authors questioning the status quo that seems to favour a particular gender. There have also been arguments on the legal regime and anti-discriminatory laws best suited to address the observed gender inequality in Nigeria and South Africa. Thus, this article examines the adequacy of the laws promoting gender equality at the workplace in Nigeria and South Africa. The article adopts qualitative method to analyze both the Nigerian and South African anti-discriminatory laws, especially as it relates to achieving gender equality in the workplace. The article finds that the South African statutes on gender equality is more robust than the Nigerian statutes. South Africa has also developed institutions, mechanisms and policies to administer these laws. Consequently, the article concludes that there is a need to tighten Nigerian laws on gender equality by developing strong laws and institutions like the South African system in order to deliver equality at the Nigerian workplace. Further, this article recommends that the adoption of affirmative action in Nigeria should be done with caution in order not to compromise merit.
A Legal Analysis of the Protection of the Rights of Persons with Disabilities During the COVID-19 Pandemic in Nigeria
(Florida International University, USA/ African Law Institute/Brill Nijohoff., 2022) Animashaun, Oyesola & Chitimira, Howard
Persons with disabilities are often discriminated against in society on the basis and/or grounds such as race, ethnicity, cultural beliefs, as well as religious beliefs. Moreover, there is a general negative societal attitude and a negative perception against persons with disabilities globally. For instance, persons with disabilities are negatively treated as a charitable problem of the society in many countries, including Nigeria. This approach could have deliberately or inadvertently led to the omission of the specific rights of persons with disabilities from the list of fundamental rights under the Nigerian Constitution, 1999. However, the recent enactment of the Discrimination Against Persons with Disabilities (Prohibition) Act, 2018, could be a positive step in addressing numerous challenges such as poverty, unemployment, discrimination, and health care problems that are faced by persons with disabilities in Nigeria, especially in the wake of the novel coronavirus (COVID-19) pandemic. Against this background, the article discusses the challenges that are encountered by persons with disabilities in Nigeria during the COVID-19 pandemic. This is undertaken to, inter alia, assess the adequacy of the legal and constitutional protection on the rights of persons with disabilities, especially during the ongoing COVID-19 pandemic in Nigeria. Moreover, the flaws and gaps in the current legal and constitutional regime for the protection of the rights of persons with disabilities in Nigeria are discussed. Thereafter, possible recommendations to curb such flaws in Nigeria are provided
A REVIEW OF HISTORICAL DEVELOPMENTS AND LEGAL REGIMES OF ENFORCEMENT OF FOREIGN AWARDS IN NIGERIA In Perspectives on Public and International Law Prof Alero Akeredolu (ed)
(Faculty of Law, Ajayi Crowder University, 2018-08-11) KUDIRAT MAGAJI W. OWOLABI & MUHAMMED MUSTAPHA AKANBI
The comparative advantages of arbitration over litigation in recent times have made it increasingly necessary for businessmen to include arbitration clauses in international contracts. However, the arbitral proceedings and subsequent award will amount to a colossal waste of time and resources if a winning party to the arbitral proceedings is unable to have the award enforced. The focus of this chapter is, therefore, an examination of the historical developments of the enforcement regimes of arbitral awards in Nigeria. the various legislations, from the colonial period till present, relating to the enforcement of arbitral awards in Nigeria are discussed in the chapter. Before the era of colonialism in Nigeria, the natives who inhabited the place now known as Nigeria used to settle disputes and differences in accordance with the prevailing customary rules and practices of the time. Indeed, the arrival of the English and the introduction of Western contracts with the attendant international flavor made the use of native forms of dispute resolution grossly inadequate.
ADVOCATING FOR A GENDER RESPONSIVE BUDGETING IN NIGERIA A JOURNAL OF PUBLIC AND INTERNATIONAL LAW
(Department of Public and International Law Faculty of Law Nasarawa State University, Keffi, 2020) AKINTOYE OLARIYIKE DAMOLA and Bukola Oyaleke
Abstract In Nigeria most women belong to the class of the poor and marginalized. They are particularly vulnerable to poverty which is getting worse in the face of the global economic crisis. Even though the labor force especially in the informal sector is dominated by women, their contribution are rarely recognized. There is the need for government to be mindful of how the different economic policies and measures they introduce affect the women folk. As gender equality is a fundamental human right, the inter-connection between the human right legal framework and the government revenue policies as they affect women remain necessary and important in the context of promoting sustainable human development. The objective of this paper is to stimulate discussion on the importance of introducing gender perspectives into budget reform processes and to increase awareness of how the Nigerian Budgeting System create potential gender biases or inequalities in some identified economic areas, such as unpaid care, informal economy, household consumption, property and assets ownership. The paper also draws attention to gender biases in the area of job segregation, weak access to basic service, wage gap and gender inequality in taxation amongst others. The paper recommends amongst others, a gender responsible budget aimed at restructuring revenue and expenditures in such a way that needs, interest and priorities of both female and male citizens are equally taken into consideration, that the girl child should be educated to the highest level possible and more woman should acquire skills sought in non-traditional occupations. In conclusion, the issue of gender bias should be addressed by putting in place necessary institutional and regulatory measures.
AMNETSY, PEACE AND JUSTICE: FINDING THE MIDDLE ROAD
(FACULTY OF LAW, AHMADU BELLO UNVERSITY, 2017-09-17) KUDIRAT MAGAJI W. OWOLABI; MUTIAL ABDULSALAM LA-KADRI
The crisis afflicting the country range from leadership crisis, bitter and rancorous politics, unpreceded criminality and attendant insecurity, Boko Haram insurgency, kidnapping, ritual killings, human trafficking and economic crimes. The question is: Justice or Peace? Basically, that is what it boils down to. Since the beginning of the offensive by insurgents in Nigeria, there has been widespread debate about how to bring the bloody onslaught to an end. In the last administration, it seemed as if the government struggled in trying to get an upper hand in the conflict with the insurgents. Now that the new government (Buhari Administration) is in place, the problem of how to extinguish this threat has risen to the fore of the government’s urgent policy. Talk of the administration possibility offering amnesty to the insurgents in return for them to lay down their arms litters the air. However, with so many divergent voices lending themselves to the debate of whether the particular strategy developed along the lines of amnesty is appropriate given the surrounding circumstances. The general objective of this paper is to access the impacts, challenges and sustainability of the amnesty programme and the political settlement leading to it, as a strategy of conflict resolution and peace building at the sub-national level. The study attempts to critically interrogate the content and methods of the Amnesty on the basis of issues of inclusiveness, equity, justice and impacts on violence mitigation, conflict resolution and peace building, and national -building and national stability.
AN APPRAISAL OF THE ARBITRAATION LAW OF LAGOS STATE, 2009.
(DEPARTMENT OF PUBLIC& INTERNATIONAL LAW, AL-HIKMAH UNIVERSITY, 2017-07-17) KUDIRAT MAGAJI W. OWOLABI & MUTIAT ABDULSALAM LA-KADRI
Apart from the Act, which is a federal law, some constituent states have their respective arbitration law. One of this, is the Lagos State Arbitration Law No 10 of 2009 (LSAL) which applies to all arbitrations within the state except where parties have expressly agreed that another law should apply. However, despite the rising profile of arbitration as an alternative means of commercial disputes resolution, Nigeria continues to grapple with consequences of the constitutional architecture under the 1999 Constitution in respect of legislative competence to make laws on the subject matter of arbitration. This article contends that the initiative by Government of Lagos State of Nigeria is a welcome development. It concludes with the support for the decision of the Supreme Court in Attorney General of Abia State v. Attorney General of the Federation, that where there are inconsistency between the Act of the National Assembly and a law passed by a House of Assembly, the state law is void to the extent of the inconsistency. The legal consequence, albert regrettable, is that the Arbitration and Conciliation Act in the Nigerian arbitration statute applicable to domestic and international commercial arbitration and prevails over Lagos State Arbitration Law, 2009. The later is, in consequence, only applicable to noncommercial arbitration
AN EXAMINATION OF SPACE REGIMES ON THE ARBITRATION OF FUTURE SPACE RELATED DISPUTES
(JOURNAL OF PRIVATE AND PROPERTY LAW, FACULTY OF LAW, REDEEMER’S UNIVERSITY, EDE, OSUN STATE, 2023) Khafayat Olatinwo , AKINTOYE O.D & Shuib Oniye
Abstract Attendant in the use of space resources are disputes which may arise due to situations seen (debris fall out to foreign territory, satellites collision etc) and unforeseen (privatisation, commercialization, space travel etc). Soon private individuals would be able to jet to outer space for tourist purpose and just like we have airports, space transport operations will take the lime light. Inherent in this future projection of space utility is the high possibilities of disputes or issues that man has not comprehended, at least, for now. Outer space regimes adopts arbitration as one of the various means of space dispute resolution and this has been applied in series of space dispute resolution and this has been applied in series of space disputes such as the COSMOS 954 between Canada and Soviet Union, Cosmos 2251 between Russia and US, Eutelsat S.A. v. United Mexican States, etc. International arbitration H the most fancied means of resolving commercial disputes. Hence, this favour for space disputes. The question is, do the major international space treaties foresee the emerging and future developments as regards the use of space as to accommodate disputes that may arise from them to be arbitrable? The intention of this paper is to put its proactive mind and fast forward same into the projected future space disputes, analyse same and discuss whether such disputes are projected as subject of arbitration in the provisions of space treaties. A qualitative legal research methodology is adopted; and at the end of the paper, appropriate recommendations shall be made based on the findings
AN EXAMINATION OF THE POWERS AND FUNCTIONS OF THE CHAIRMAN OF THE FEDERAL INLAND REVENUE SERVICE IN RELATION TO THE PRINCIPLE OF CORPORATE GOVERNANCE IN NIGERIA
(DEPARTMENT OF PRIVATE AND BUSINESS LAW, FACULTY OF LAW, NASARAWA STATE UNIVERSITY, KEFFI, 2017) Olokooba S.M., Awodun Muritala ., AKINTOYE, O.D and Abubakar, S.A
Abstract This paper examines how the enormous powers given to the executive Chairman Federal Inland Revenue Service under the Federal Inland Revenue Services (Establishment) Act, 2007 negate the workability of the principles of Corporate Governance in the activities of the service. In doing this, the paper appraises the jurisdictional bases as well as legal framework of a Corporate Governance in Nigeria. The paper further examines how section 11 of the Act which has direct bearing on the qualification and function of the Executive Chairman negates corporate governance principle and the danger such may pose to the administration of the service. The paper in the final analysis draw conclusion and make some practical recommendations that may aid the effective application of the principles of Corporate Governance in the Federation Inland Revenue Services of Nigeria.
AN OVERVIEW OF HUMAN RIGHTS CONCERNS RAISED BY THE RESPONSE TO COVID-19 PANDEMIC IN NIGERIA
(KWARA STATE UNIVERSITY, MALETE, UNIVERSITY OF ILORIN, AL-HIKMAH UNIVERSITY AND NIGERIAN BAR ASSOCIATION, ILORIN BRANCH, 2023) AKINTOYE O.D, Shuaib Oniye, &Khafayat Yetunde Olatinwo
Abstract response to the threat occasioned by the spread of the Covid-19 pandemic, the government of the Federal Republic of Nigeria, came up with regulations, restricting some human rights provisions already entrenched in the countries 1999 Constitution (as amended), such as, right to the dignity of the human person, in section 34, right to Personal liberty in section 35, right to freedom of association in section 40, right to freedom of movement in section 41 and right to private and family life, as found in section 37. The Paper employed the doctrinal research methodology in carrying out this research work. Even though the Constitution allows some restrictions and derogation from fundamental rights in Section 45 1)-(3) this paper identified discriminatory application of the restrictive measures introduced at various levels to curb the spread of Covid-19. The paper also examine the Infectious Disease Control Act, 2021 and discovered that some of its provisions are too harsh and not in line with international best practices. The paper therefore concludes and recommends among others that while one agrees that the signing of the COVID-19 Regulation 2020, is in exercise of the powers conferred on the President, by Sections 2, 3 and 4 of the Quarantine Act careful attention must be placed on human rights principles such as non-discrimination, transparency and respect for human dignity.
Analysis of the Legal Regimes of Outer Space on Ownership of Space Objects
(Faculty of Law, Kwara State University, Malete, 2022-10-30) Olatinwo, K.Y and AKINTOYE, O.D
Unlike the regime of sovereignty on earth, outer space is a no man’s land. The pristine environment is neither subject nor capable of being owned, hence, the non-appropriation status provided by the major space laws regulating human activities in space. The determination of the international community that the environment of space and its resources are to be used for the benefit of mankind informed stricter provisions in the Moon Treaty of 1979 with respect to the principle of common heritage of outer space. It therefore means that Outer Space and its natural resources do not belong to anybody be it states, individual (juristic or natural), inter-governmental organisation etc. Again, ownership of real property, in this regard, space object, on earth undoubtedly resides in the person with title whether as a result of manufacture, sale or transfer. Outer place is a different clime with its special regimes. What then is the status of a space object launched to outer space? Is the non-appropriation regime in space applicable to whatever object that is also launched into the environment from the earth notwithstanding its status on earth? The intention of this paper is to discuss the attitude of the international legal regimes on space on ownership of objects or real property launched into space.
Appraisal of the Electoral Act 2023: A Curse or Blessing to the 2023 General Elections in Nigeria.
(International Journal of Innovative Research and Development (IJIRD), 2023-06-27) Oniye, S., Olatinwo, K and AKINTOYE, O.D
It is trite law that the ultimate goal of a true democratic nation is to conduct credible, free and fair elections. It is indeed one of the major challenges of the democratization process in a given nation. However, Nigeria is not known to have conducted elections devoid of rigging, fraud, votes buying, re-run of the electoral process or the formation of coalitions, irregularities, malpractices, declaration of election as inconclusive, distractive litigations etc.Thus, the issues bordering on reform of the electoral system, including the legal framework of electoral process that will ensure substantial free and fair elections that meet the minimum standard of acceptable democratic elections cannot but remain essential goal of democracy in Nigeria. In the circumstances, and in order to curb the menace of electoral process, the Nigeria Government enacted Electoral Act 2022 introducing new changes such as use of card readers and other technological devices, reduction of campaign expenses by the political parties, time line for the submission of lists of candidates, criteria for substitution of candidates amongst others.To this end, this paper, while adopting analytical research methodology, examines theElectoral Act 2022 and its innovations as curse or blessing towards 2023 general elections in Nigeria. The paper revealed that the Act has regulated some unforeseen circumstances noticed in the previous elections which necessitate post-election litigations across the country and suggests way forward towards 2023 general election and beyond in order to meet the minimum standard of acceptable democratic elections. *LL.B, BL, LL.M, Lecturer I, Department of Jurisprudence and Public Law (PhD in view) ** LL.B, B.L, LL.M. PhD Senior Lecturer, Department of Jurisprudence and Public Law *** LL.B, B.L, LL.M. PhD Senior Lecturer, Department of Business and Private Law
APPRAISING THE TAX ASPECT OF CAPITAL ALLOWANCE IN THE NIGERIAN BANKING SECTOR
(Faculty of Law Ebonyi State University, Abakaliki, 2013) Olokooba S.M., and AKINTOYE OLARIYIKE DAMOLA
Abstracts This paper appraise different types of Capital allowances available in Nigeria as stated in the Nigerian Tax Laws as well as the items that qualify for capital tax allowances in the banking industry. Based on the appraisal, the paper discovers that the issue of capital allowances for banks is not a straight jacket thing. This is so, because there is yet to be a comprehensive list of what can qualify for such allowances under the Nigerian Tax Law and the system of making allowances does not look at the extent to which wear and tear has occurred or the expected life of the asset. The paper concludes that a general principle of taxation that encourages liberality should be the watchword when considering relief in the tax aspect of capital allowance in the banking sector.
BAD GOVERNANCE IN REVENUE GENERATING AGENCIES: THE BANE OF NIGERIA'S DEVELOPMENT
(SCHOOL OF PUBLIC ADMINISTRTAION AND MANAGEMENT MZUMBE UNIVERSITY, MZUMBE MOROGORO, TANZANIA, 2023) AKINTOYE O.D
ABTRACT Nigeria, commonly called the giant of Africa, has faced significant developmental challenges due to poor governance. Despite attaining independence 62 years ago, Nigeria has yet to catch up with other nations in several developmental spheres. This research examines the effect of maladministration on five institutions entrusted with revenue generation and its impact on Nigeria's slow developmental pace. Although Nigeria has commendable policies, their execution could have been more effective if not due to the lack of political will and commitment. Moreover, corrupt officials continue to evade punishment, further exacerbating the situation. The research, which relied on primary and secondary sources using the doctrinal approach, reveals that institutional corruption remains one of the most significant obstacles to Nigeria's progress. The paper recommends implementing checks and balances and enforcing the law by punishing corrupt government officials, a practice common in developed nations
Bifurcated citizenship in Nigerian cities: The case of Lagos
(Adonis/NWU, 2020-12) Animashaun, Oyesola
The 1999 Constitution of Nigeria guarantees equality of the citizens, but accords special rights and privileges to natives. Thus, there is a bifurcation of citizenship between the “native-citizens” and “non-native-citizens”, with different rights and privileges attached to each category. The crises created by this bifurcation is better observed in the cities, as it provides points of contact between large numbers of natives and non-natives. Lagos, as a megacity, epitomizes the identity and legal crises pervasive in Nigeria. This bifurcation of citizenship has created a dilemma thereby recasting the megacity as the pepper farm, which Eko, the original name of Lagos, was in the 18th century. Using doctrinal method, the paper found that Lagos, not unlike many Nigerian cities, is shrouded in controversies and conflicts which could only be resolved by new legislation and orientation. The project of correcting the observed anomaly of bifurcated citizenship in Lagos is however beyond the city. It must embrace the whole of Nigeria. Hence, the relevant laws need to be updated towards permitting citizens to claim their place of birth or residence once they are able to assimilate the ways of life of the indigenous population, as this will resolve the legal and identity crises currently endangering the megacity; and help in reducing primordial attitude.
Challenges of Protecting Music Intellectual Property in the Digital New Age in Nigeria.
(Published by East African Nature andScience Organisation, 2023-04-24) AKINTOYE OLARIYIKE DAMOLA
This article examines the challenges the Music Industry faces in the area of protection of its intellectual property. The protection of a country’s intellectual property should be the priority of all responsible governments. In Nigeria, the Copyright Act 2004 (Cap C28 Laws of the Federal Republic of Nigeria (LFN) used to be the principal legislation for the protection of innovative works. However, on March 17, 2023, the Nigerian President, Major General Muhammadu Buhari (Rtd) signed the Copyright Bill into law. The House of Assembly passed the Bill for an Act to Repeal the Copyright Act 2001 and enact a new Copyright in July, 2022. The purpose of this paper is to identify the ways the new Act can better protect the rights of musicians and ensure just rewards and recognition for their intellectual efforts. The paper found out that the new Act intends to, among others, expand the rights of authors, raise the sanctions of criminal infringements and address the challenges posed by digital and online use of copyright works. The paper recommends, among others, the creation of strong enforcement mechanisms so that the new Copyright At 2023 can achieve the purpose for which it was enacted which are to guard intellectual creations against all forms of infringements and to boost the nation’s creative economy in order to make it ore globally competitive in the digital new age.
CONSTITUTIONAL POWERS OF THE NATIONAL JUDICIAL COUNCIL
(Faculty of Law, Rivers State University of Science and Technology. Port Harcourt., 2016-09-16) KUDIRAT MAGAJI W. OWOLABI
The Nigerian judiciary, a creation of the Constitution is the 3rd organ of government in the much espoused doctrine of the triumvirate of government. However, of all the three organs of government, the judiciary is the most accessible to the citizentry and has been described as the last bastion of hope for the common man. The subject of an effective and independent judiciary has more often than not, engaged the interest of drafters of Nigeria Constitutions. The introduction of the National Judicial Council (NJC), for instance, is a noteworthy innovation of the 1999 Constitution, particularly with reference to the appointment, discipline and removal of judicial officers. This papers examines how well these Constitutional provisions enshrined in the 1999 have succeeded in producing the intended effectiveness and independence to the judiciary.
Covid-19 Pandemic: Innovative Tax Incentives and Good Corporate Governance Measures by Revenue Authorities in Nigeria.
(Published by Cavendish University, Faculty of Law, Uganda., 2023-03-10) AKINTOYE, O.D
The Pandemic is not all stories of woe. Despite its negative impact on global economies, it also brought about the opportunity for companies, financial institutions and businessmen and women to re-think and look for new strategies to continue to do their businesses. The Pandemic made many business organizations think of innovative ways to continue to carry out their businesses. Therefore, even though the Covid-19 Pandemic adversely affected most economies of the world, it also brought about changes to business practices globally as new ideas were introduced. Some of these innovations are the use of technology and artificial intelligence. Tax authorities in Nigeria are not left behind as they introduced some innovation/incentives in the way they carry out their functions, some of which are; the introduction of an online platform for the payment of tax and the filing of tax documents, extension of time and waivers for some categories of taxpayers by the Federal and State tax authorities. The paper used the Federal Inland Revenue Services, the Lagos State Internal Revenue Service and the Kwara State Internal Revenue Service as case study. The paper aims to examine how tax authorities can effectively continue their business activities when faced with a similar public emergency like the Covid-19 Pandemic. The paper attempts to answer some questions which are; what are the innovations, in terms of incentives and strategies introduced by revenue authorities during and after the pandemic in Nigeria: What are the good corporate governance measures or practices that must be adhered to while re-thinking revenue generation. The research method used in carrying out this work is doctrinal in nature as recourse was made to primary and secondary sources of gathering information. The paper finds out that even though revenue authorities in Nigeria did not do too badly during the Pandemic, they can still perform better given similar situations or circumstances. The paper, therefore, comes up with recommendations on how revenue generation can be enhanced, borrowing a leaf from other advanced countries. The paper however, concludes that nothing should be done to compromise good corporate governance practices in a bid to generate more revenue.

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