Tag Archives: Legal Framework

Are These Cracks Foundational? Situating Local Government Performance in Nigeria within the Context of Its Legal Framework (Published)

The obvious bellow-the-mark performance of Nigeria’s 774 local governments is a key reason for the call from various quarters of the Nigerian society that it be scraped. Today this third tier of government in Nigeria is synonymous with wanton corruption and gross underperformance. This paper attempts a pathology of these glaring cracks and discovers that they are only mild manifestations of a foundational defect, as key provision of the constitution upon which the local government system is premised are faulty, and ties the local government to the whims and caprices of the state that most times uses it as an avenue for political manipulations, embezzlement and the outright misappropriation of funds. Nigeria local governments are therefore weak, lack funds and bereft of the needed autonomy to perform optimally, as wells as meet the development intent for their establishment. This paper among others recommendations calls for broad and far-reaching constitutional amendments/local government reforms that would re-craft and reposition this vital tier of government to meet up with the development challenge of the 21st century.

Keywords: Cracks Foundational, LGA Performance, Legal Framework, Nigeria

CYBER PORNOGRAPHY: AN ANALYSIS OF THE LEGAL FRAMEWORK (Published)

The focus of the paper is on cyber pornography as a related content of cybercrime and the analysis of legal framework. Cyber pornography is a new set of crimes in cybercrime beneath cyberspace which fundamentally and centrally falls under the application of information and communication technologies. The paper discusses the legal framework of cyber pornography with a view to identify the relevant laws with particular reference to the legal position. The discussion is limited to cyber pornography which covers the use of depict images in the internet. The methodology of the paper adopted is doctrinal approach method wherein relevant data collected were analysed and the finding brought out. The finding of the paper reveals that countries should adapt sex education policy for both the children and the parents on the existence of using internet in circulation of unpleasant images and further recommends that children should not hesitate to report any incidence of gross indecency against any person to their parents and law enforcement agencies.

Keywords: Cyber pornography, Internet, Legal Framework, Nigeria

TAX CHALLENGES OF E-COMMERCE IN NIGERIA: THE PANACEA FOR LEGAL JURISPRUDENCE (Published)

The strides in information and communication technology (ICT) makes e-commerce a critical and inexorable feature of the global economy. In modern trend, significant numbers of transactions are consummated online. In Nigeria, it is no longer news that Central Bank of Nigeria (CBN) is promoting a ‘cash-less policy’ to drive development and modernation of our payment system in line with Nigeria’s version 2020 goal of being amongst the top 20 economies of the year 2020. This paper seeks to examine the tax framework to reflect the realities of modern transactions, establish a basis of taxation that arrests leakages and enables tax authorities to capture revenue that would otherwise have continued to leak. The researcher recommends the legal frame work of e-commerce taxation which has to be amended to reflect the global taxation principles of e-tax in our tax laws as a sovereign state so that investors and business carried on online should be taxed. Also that our tax policy and compliances to the regulatory authorities such as FIRS(Federal Inland Revenue Services)should be enforced on defaulting businesses, individuals and corporate entities as wells government agencies and departments to minimize tax evasion and avoidance.

Keywords: Assessment and E-Payment, Cybercrime, E-Commerce, ICT, Internet, Leakages, Legal Framework, Taxation