Author: admin

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

ABSTRACT The writer was motivated to write on the subject of unionism with reference to the Nigeria Labour Congress owing to criticisms labeled by Nigeria on the role played by the congress. The writer’s desire of changing this negative perspective of the role of unionism became the motivation for the work. Trade unions are not […]

ABSTRACT The importance of an effective regulatory body in a growing economy cannot be overemphasized. Hence the need for the Corporate Affairs Commission to function as such is a sine-qua-non to the provision of good legal principles that must be adhered to and effectively enforced in corporate governance. This research work, therefore covers the historical […]