Now showing 1 - 5 of 16
- ItemOpen AccessDomesticating Cairo and Beijing: Prospects and Opportunities for Legal Obligations to Reproductive Rights in Nigeria(School of Postgraduate Studies, 2009-12) Aniekwu, N.IFull texts attached
- ItemOpen AccessThe Right to Fair Hearing and the Criminal Process in Nigeria: A Study of the Lagos Metropolis(School of Postgraduate Studies, 2009-12) Ani, C.CFull texts attached
- ItemOpen AccessDivision of Taxing Powers in Nigeria – a Paradigm Shift.(2011) Sanni, A.OThe prolonged military rule in Nigeria has bequeathed an over centralized structure under the Constitution of the Federal Republic of Nigeria, 1999 whereby the Federal Government generates about 90 percent of the country’s tax revenue. While the need for decentralization and diversification of Nigerian revenue base from oil is self evident, the critical roles of division of taxing powers in achieving these laudable objectives are yet to be articulated and mainstreamed in public discourse. This thesis examines the framework for division of taxing powers in Nigeria and the gap between theory and practice based on the country’s historical experiences and that of other federations. It is argued that the current structure of division of taxing powers is antithetical to the basic principles of federalism. The thesis recommends a concurrent use of a few broad based taxes under a cooperative federalism framework as a panacea for reform. . This thesis is divided into seven chapters. Chapter One is on general introduction and research framework while Chapter Two focuses on Literature review. The jurisprudential basis of tax and other related terms form the basis of Chapter Three. Chapter Four examines the international perspectives of division of taxing powers in some federal countries such as United States of America, Canada, Australia, India and Brazil. Chapter Five examines the evolution of division of taxing powers in Nigeria while Chapter six discusses the scheme of division of taxing powers under the 1999 Constitution and the extent to which it either converges or diverges from the principles of federalism. The work is concluded in Chapter Seven with summary, findings and recommendations.
- ItemOpen AccessUnjust Enrichment and Restitution: Challenges and Prospects for the Nigerian Legal System(2010-10) Oni, B.AIn recent years unjustified enrichment and restitution has been one of the most intellectually vital areas of private law all over the World except in Nigeria. The thesis examines this principle which has been recognised in other jurisdictions as an independent body of law, either as law of restitution or law of unjustified enrichment different from any other legal obligations or subjects such as contract, tort and property law and which is very effective, more encompassing and better than the available legal mechanisms for cases of reversing unjust enrichment in Nigeria. The thesis further examines the challenges and prospects of its application for the Nigerian legal system. To achieve the above aim, the thesis employs the methods of critical analysis to discuss the evolution and theories of the process in the light of the information derived from primary and secondary sources. Consequently, the thesis has been conveniently divided into eight chapters, the first two chapters provides the background for the study and literature reviewed, the aim of the thesis, statement of the problem and discussion of the reviewed literature. In chapter three, an overview of the principles of unjust enrichment and restitution such as the meaning, nature, application, historical evolution and restitution for wrongs were considered. Chapter four examines unjust enrichment and restitution across jurisdictions; the position in the common law, civil and mixed jurisdictions were considered. Chapter five also examines unjust enrichment and restitution in three party situations in a comparative analysis. Chapter six appraised the existing legal and institutional framework for reversing cases of unjust enrichment and other restitutionary remedies such as tracing, constructive trust, money had and received, propiertary rights and quantum meruit, the chapter further discussed the scope and limitations of the aforementioned framework for the cases of reversing unjust enrichment, to the extent that they are useful for specific purposes and of no general application. Economic and Financial Crimes Commission (EFCC) Act, 2004, Corrupt Practices and other related Offences Commission (ICPC) Act, 2004 Money Laundering(prohibition) Act 2004, some selected provisions of the criminal code that deal with cases of unjust enrichment were also considered. The thesis examines the scope of these statutory provisions and finds that they addressed an aspect of unjust enrichment which is unjust enrichment for wrongs. Chapter seven discussed the challenges and prospects of unjust enrichment and restitution for the Nigeria legal system. While chapter eight is made up of conclusions, findings, contributions to knowledge and recommendations.
- ItemOpen AccessRethinking the Legal Paradigm of Energy Resource Management in Oil-Based Economies: Nigeria as a Case Study.(2012) John, A.AThe most crucial challenge of nationhood which confronts Nigeria is how to transit from the state of mere ground rent collector from transnational oil companies who dominate the nation’s extractive industry, to a modern State economy in which there is a reciprocal linkage between the extractive industry and the non-extractive sectors of the economy, such as manufacturing and agriculture. Oil remains the linchpin of the Nigerian economy and since its ascendancy in the 70s as the major foreign exchange earner, (it contributes about 95 per cent of federally generated revenue), and there has been no significant transformation in the living standards of Nigerians. There is pervasive mass impoverishment and a total disconnect between Nigeria’s stupendous petroleum and gas resources and mass impoverishment. Nigeria’s chequered post-colonial history is a classical case of the paradox of abundance and want, its stupendous oil resources seems to be a curse rather than a blessing. The study establishes a causal link between the collapse of the parliamentary system in Nigeria in 1966 through degeneration and revolutionary ouster; resultant normlessness; statelessness which has since then characterized its bodypolitik and abysmal State failure. The unconscionable state of the rule of law, arbitrariness and very wide latitude for discretion characterizing the Nigerian State results in pervasive corruption pandemic as competing rent-seeking elites are content to control resources rather than innovate for diversification. The study implicates the lack of centrality of law and the rentier structure of the Nigerian petro-State in the colossal market (economic) and State failures characterizing the Nigerian bodypolitik. The convoluted evolution of the Nigerian legal order disparages the creation of an environment of formal rational law which would have diffused and induced a highly predictable and calculable economic environment in which expectations of all economic actors are not wilfully disparaged by arbitrary rule. The macro economic model which derives from the study’s multi-dimensional analysis is subsequently invoked in the legal prototype which will drive and catalyse the far reaching changes which are necessary to diversify the Nigerian economy away from the dominance of the extractive sector to the non-extractive tradeable real sector. The legal paradigm constitutes a charter for the efficient husbandry of Nigeria’s petroleum resources such that at full depletion, Nigeria would have accumulated sufficient stock of non-oil capital and assets in the post-oil epoch from which it will earn continuous stream of external receipt from strategic perspective investment of oil revenue, complemented by a carefully calibrated development of infrastructure.