AN EXAMINATION OF TAX ADMINISTRATION AND ENFORCEMENT MECHANISMS UNDER THE FEDERAL INLAND REVENUE SERVICE ACT, 2007

AN EXAMINATION OF TAX ADMINISTRATION AND ENFORCEMENT MECHANISMS UNDER THE FEDERAL INLAND REVENUE SERVICE ACT, 2007 ABSTRACT From the inception of modern taxation in Nigeria in the first decade of the 20th century the problem of poor tax administration has been the cankerworms that militate against an optimum revenue generation which affect negatively the government … Read more

AN EXAMINATION OF ADMINISTRATIVE CHALLENGES INHIBITING THE DISTRIBUTION OF PETROLEUM PRODUCTS UNDER THE PETROLEUM PROFIT TAX LAWS OF NIGERIA

ABSTRACT The aim of this paper is to examine the ownership, the legal framework as well as the basic components of the petroleum profits which components are revenue, adjusted profits, assessable profit, chargeable profit, assessable tax and chargeable tax.In Nigeria, the petroleum industry is the bedrock of the economy and is responsible for about 90 … Read more

AN EVALUATION OF THE OPERATION OF NON-INTEREST BANKING UNDER THE EXISTING LEGAL FRAMEWORK IN NIGERIA

ABSTRACT This Dissertation aimed at evaluating the Operation of Non-Interest Banking Under the Existing Legal Framework in Nigeria. The work has evaluated the regulatory powers of Central Bank of Nigeria in designating products of Islamic Commercial Jurisprudence as banking business in Nigeria. In exercising those powers, the Governor of Central Bank of Nigeria issued Circular … Read more

AN ASSESSMENT OF USER SATISFACTION WITH PUBLIC PRIVATE PARTNERSHIP (PPP) PROJECTS IN SELECTED UNIVERSITY TEACHING HOSPITALS

ABSTRACT   Government at all levels are forced to prioritise and restrict public expenditures due to budget deficits and the inefficient management of large infrastructure projects. Due to  the shortage of resources for healthcare delivery leading to decline in the quality of care, there is considerable interest in PPP initiatives for the provision of finance … Read more

AN ASSESSMENT OF THE ROLE OF LAW IN THE PROTECTION AND PROMOTION OF RIGHTS OF CHILDREN LIVING WITH HIV/AIDS IN NIGERIA

ABSTRACT In Nigeria since the first case of HIV/AIDS was reported in 1986, HIV prevalence has increase significantly. This increase has become very worrisome to the Nigerian society because large number of children who are living with HIV/AIDS suffers from discriminatory practices and stigmatization. The concerns for these maltreatments at various levels despite the existing … Read more

AN ASSESSMENTOF THE IMPACT OF COUNTER TERRORISM ON NON DEROGABLE RIGHTS UNDER INTERNATIONAL LAW

ABSTRACT International Human Rights Law provides adequate safeguard and protection against Human Rights violation even in times of Public Emergency which threatens the life of a nation such as when a state faces the threat of continuous terrorist attack. On the other hand, the problem of terrorism which has gained notoriety since after the 9/11 … Read more

AN APPRAISAL OF INCOME TAX ENFORCEMENT PROCEDURES UNDER THE NIGERIAN TAX SYSTEM

ABSTRACT The imposition, collection and administration of income tax in Nigeria are basically statutory, which had undergone significant reforms with the object of providing solutions to the lingering problems of enforcement procedures. The existing body of literature on taxpayer compliance developed over the years in Nigeria. Nigeria made considerable investment in tax legislative reforms, taxpayer … Read more

AN APPRAISAL ON THE RIGHT OF THE CHILD TO FREEDOM OF THOUGHT, CONSCIENCE AND RELIGION UNDER NIGERIAN LAWS

ABSTRACT This study has examined the intricacies involved with respect to child’s rights to freedom of thought, conscience and religion under Nigerian laws. It has been argued that the right to freedom of thought, conscience and religion entails the liberty of conscience accorded to the individual to have or adopt any religion or belief including … Read more

AN APPRAISAL OF WOMEN’S RIGHT TO PROPERTY UNDER CUSTOMARY LAW: A CASE STUDY OF WOMEN RIGHTS IN SOUTHERN KADUNA STATE

ABSTRACT In most tribes in the Southern part of Kaduna State, when a person dies, his property is been distributed among family members and the women are often left with no assets. This is because, traditionally, it is deemed that women are not entitled to right of inheritance of land or landed property, particularly property … Read more