Scholarly Publication
Permanent URI for this collection
Browse
Recent Submissions
Now showing 1 - 5 of 64
- ItemMainstreaming Economic Social and Cultural Rights (ESCRs) in National Integration Equation: Legal Options and Limits(Annual Confrence of Nigerian Association of Law Teachers (NALT), 2023) Olariyike Damola Akintoye, Ph.D
- ItemTax Collecting Strategies Introduced by Revenue Authorities in Nigeria During the Covid-19 Pandemic(Kwasu Journal of Business and Private Law, 2024) Olariyike Damola Akintoye, Ph.DDespite its negative impact on global economies, the Covid-19 Pandemic 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. Therefore,even though the Covid-19Pandemic 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 innovations/incentives in the way they carry out their functions, some of which are, the introduction ofan 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 Service,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 leaffrom 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.
- ItemEXAMINATION OF THE LOOPHOLES IN THE RECENT CURRENCY REDESIGN AND CASHLESS ECONOMY POLICY IN NIGERIA(LexrSciptio: A journal of the Department of Jurisprudence and Public Law, KWASU, 2024-12-20) Olariyike Damola AkintoyeThe Central Bank of Nigeria (CBN) announced on 26 October 2022, the redesign of three out of the eight Naira notes in circulation. The move is geared towards entrenching the cashless economy policy. According to the CBN, over 85% of the currency in circulation is kept outside the vaults of commercial banks, which has encouraged kidnapping and the demand for ransom by kidnapers in Nigeria. This Paper attempts to look at the loopholes in the cashless economy and currency redesign policy. The method adopted in carrying out this research work is doctrinal research method. The study revealed that one of the major problems of the cashless policy was wrong timing, that is, the policy was introduced very close to the 2022 general elections. Another problem identified was the three months’ time frame given to Nigerians to swap old notes for new ones which was too short. Similarly, the CBN acted in contravention of The Money Laundering (Prevention and Prohibition) Act passed into Law on May 17 2022, to set standard and promote the effective implementation of legal, regulatory and operational measures for combating money laundering, The Paper recommends that, for the cashless policy to be successful, the e-payment system needs to be upgraded in Nigeria, and the time to swap old currency notes for new notes should not be too short as to bring untold hardship on the people.
- ItemMultiplicity of Codes of Corporate Governance in Nigeria: A Curse or a Blessing(Department of Commercial Law, Faculty of Law, Ahmadu Bello University Zaria, 2017-12-10) Adelowo Stephen Asonibare
- ItemMAKING THE BRIEFS BRIEF: A CUE FROM THE COURT OF APPEAL RULES AND PRACTICE DIRECTION(Faculty of Law, Bowen University, 2017-10-10) Adelowo Stephen Asonibare; Olukayode O. OdetokunLegal writing is an art, like advocacy, it requires skills. Hence, brief writing also requires skills(s). Apart from being able to present a logical argument in a written address or a brief of argument (as the case may be) before a court, some of the rules of procedure, commonly referred to as the Rules of Court, that have evolved overtime at the appellate courts in Nigeria, have also intervened by stipulating what is expected of a brief of argument to be filed by the parties to an action. The prominent example is the Court of Appeal Rules, which is the main focus of this paper. This paper therefore, attempts to bring out the impact of the rules of the court, particularly the Court of Appeal Rules, on briefs of argument, and proffers the need for its emulation by other courts in Nigeria.