Changing Perspectives In The Law And Practice Of Taxation In Nigeria

This book offers a simplified and straightforward introduction to the basics of Nigerian taxation. While discussing various laws, practices and procedures, it also addresses the latest amendments to Nigerian tax laws. The book begins by discussing the central issue of Islamic taxation and its legality under Nigerian law. Divided into four main sections, the book was designed for simplicity, and uses language that is accessible for all tax stakeholders.

Populations in Africa are vulnerable to both the direct and indirect adverse effects of climate change that are of human rights significance. The urgency for states in Africa to implement climate interventions while they face developmental challenges, however, raises questions of ‘justice’ or ‘fairness’ between the developed and the developing states. Consequently, interrogating how the human rights paradigm may respond to negative implications of climate change and its ‘fairness’ is important as states continue to engage with the climate change standard setting. This edited volume critically interrogates human rights paradigm as an intervention to secure climate change justice for vulnerable populations; analyses regional protection against human rights consequences of climate change; and assesses emerging interventions based on domestic regulatory frameworks on climate change in selected states in Africa.

Telecommunications Law and Practice in Nigeria -Perspectives on Consumer Protection is intended primarily to provide an indigenous source of information on the theoretical and legal framework of the regulation of telecommunications in Nigeria with respect to how such legal framework assists in addressing the consumers’ problems in the field of telecommunications. The book covers the evolution of telecommunications the world over and its variant in Nigeria, a variety of issues including the early controlling organs, regulatory regimes, the deregulation era, interconnectivity and privacy law, telecommunications and intellectual property, international trade and drafting of international trade contracts, encryption technology and privacy in telecommunications. The book should be an invaluable companion on the Nigerian telecommunications law and practice with perspectives on consumer protection.

In the chapters of this book which was first published in 1999, an attempt has been made to examine several aspects of the Nigerian banking and financial systems, capital market, economic development planning, budget and fiscal policy as well as the role of private sector in development. 32 chapters are included in seven parts which are entitled: The Way Forward; Planning and Economic Development; The Private Sector in Development; Issues on Budget and Fiscal Policy; The Nigerian Financial System; The Nigerian Banking System; and The Nigerian Capital Market.

This book explores Nigeria’s progress towards achieving the Sustainable Development Goals, presenting key country-specific lessons, as well as providing innovative solutions and practices which are transferrable to other emerging economies. Despite all of Nigeria’s potential, and substantial oil revenues, poverty remains widespread and the country faces many challenges. The contributors to this book provide comparative historical and contemporary analysis of the main challenges for achieving progress in the SDGs, and make recommendations for the most effectives ways of developing, adopting, disseminating and scaling them. Starting with the conceptualisation and evolution of the SDGs, the book goes on to consider the goal on ending poverty, and the urgent need to combat climate change and its impacts. The book also reflects on the role of business and taxation, and the cultural and societal dimensions of the SDGs, including education, gender, and the role of the church. Overall, the book focuses on knowledge/implementation gaps and the role of collaborative partnerships and disruptive technologies in implementing the framework in general. This book will be of interest to scholars, policy makers and practitioners of sustainable development and African studies, as well as those with a particular interest in Nigeria.

This book offers a valuable guide to one of the most challenging areas of commercial law, now frequently referred to as secured transactions, with a focus on Nigerian, Canadian and United States perspectives. A debtor’s ability to provide collateral influences not only the cost of the money borrowed, but also in many cases, whether secured lenders are willing to offer credit at all. The book proposes that increasing access to, and indeed, lowering the cost of credit could tremendously boost economic development, while at the same time arguing that this would best be achieved if the legal framework for secured transactions in Nigeria, and of course, any other country with similar experiences, were designed to allow the use of personal property and fixtures to secure credit. Similarly, the creation, priority, perfection, and enforcement of security interests in personal property should be simplified and supported by a framework that ensures that neither the interests of secured lenders nor debtors are hampered, so as to guarantee the continuous availability of affordable credit as well as debtors’ willingness to borrow and do business. The book further argues that in addition to the obvious preference for real property over personal property by secured lenders due to the unreformed secured-transactions legal framework in Nigeria, its compartmentalized nature has also resulted in unpredictability in commerce and the concomitant effects of poor access to credit. Through the comparative research conducted in this book utilizing the UCC Article 9 and Ontario PPSA as benchmarks, the author provides reformers with a repository of tested secured-transactions law solutions, which law reformers in the Commonwealth countries in Africa and beyond, as well as the business community will find valuable in dealing with issues that stem from secured transactions.

This book discusses the evolution of taxation in Nigeria within the framework of eight broad themes i.e., The Origin and Practice of Fiscal Federalism in Nigeria, The Constitutional Context for Taxation, The Three Eras of Taxation in Nigeria, The Structure and Jurisdiction of Nigerian Tax Authorities, Instruments of Tax Policy, Statutory Developments, Beyond Oil Revenue: The Case for Tax Reform and Making the Nigerian Tax System Globally Competitive.