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- ItemAN EXAMINATION OF CORPORATE INCOME TAX LEGISLATION AND ITS IMPACT ON REVENUE GENERATION IN NIGERIA(2021-11)This thesis titled “An Examination of Corporate Income Tax Legislation and its Impact on Revenue Generation in Nigeria” aim at utilizing the Companies Income Tax Act to enhance revenue generation in Nigeria, which is used to fund development in the economy. Company income tax is a major source of revenue to all governments in the world, Nigeria inclusive. It is levied by government against companies operating in Nigeria, which is used to raise revenue for sustainable economic development and administration of governmental policies. Companies income tax (CIT) is a tax on the profits of registered companies carrying on business in Nigeria. It is regulated by Companies Income Tax Act (CITA) Cap.C21 Laws of Federation of Nigeria, 2004.The study adopted essentially doctrinal method of research which involved the collection of materials or facts from, Constitution of Federal Republic of Nigeria 1999 (as amended), Tax Statutes, case laws, which the geographical application is limited to Nigeria only, various text books, articles contained in law journalsand internet materials that are relevant to the subject matter of the research were used. However, empirical method of research was also adopted in some aspects, which consist of questionnaire and interviews through which facts and data were collected, analyzed and interpreted. Accordingly the research specificallyachieved the following objectives; effective and efficient management and collection of taxes through Company Income Tax Act, it also determined the extent of contribution of corporate income tax to revenue generation in Nigeria and determined the tangible things/development taxpayers enjoyed as a result of payment of their taxes, and were inspired to pay more. The problem of the research were the conflict in the classification of companies in Nigeria arising from Section 394(4) CAMA 2020, Companies Income Tax Act (CITA) Cap.C21 L.F.N 2004 and Finance Act 2020, the effect of conflicting definitions of small companies under CITA and CAMA 2020, also impacts the required documents for the purposes of filing the company‟s annual income tax returns. Section 402 of CAMA 2020, exempts companies which are yet to commence business and small companies from appointing auditors and conversely in line with Section 55 CITA, all companies are required to file annual self-assessment returns. Finance Act has amended Section 55 CITA, such that instead of audited accounts, FIRS may specify an alternative form of accounts, to be included in the tax returns. Other problems of the research include the tax evasion and avoidance which have hindered increase in revenue generation of the federal government, inadequate tax personnel to cover all areas of operations of FIRS to enhance revenue generation, mismanagement of tax payments collected by officials of FIRS, and unreliable and inadequate data problem that have hindered FIRS from improving her functions.The findings of the research based on the doctrinal and empirical methods of research used were, monetary penalties/fines contained in the Companies Income Tax Act are insignificant and inadequate to deter the offences for which they are prescribed for; high rate of 30% tax for large companies discouraged the investors from investing in Nigeria and also discouraged the local industries in Nigeria from paying their correct taxes; conflicts in the classification of companies in Nigeria between CAMA 2020 and CITA for tax purposes have created ambiguities, for instance a company with a turnover of N110million qualifies as a large company under CITA for tax purpose, the same company do not qualify as a small company under CAMA. and lack of skilled manpower and modern technology in the operations of FIRS adversely affected her revenue generation. The research recommended that adequate monetary penalties/fine should be provided to deter offences, for instance the fine of N600.00 provided for unauthorized collection of taxes contained in Section 95(b) of CITA should be increased to N50,000.00; reduction of 30% tax rate for large companies to 25% will encourage investors to invest in Nigeria; harmonization of the conflict between CAMA 2020 and CITA over classification of companies,is necessary to ensure uniformity and confidence of taxpayers and stakeholders and eliminate resultant conflicts. Finally, the research concluded that corporate income tax legislation has significantly impacted on the revenue generation in Nigeria.
- ItemAN APPRAISAL OF THE ROLE OF LAW IN COMBATING EXAMINATION MALPRACTICE: A CASE STUDY OF AHMADU BELLO UNIVERSITY, ZARIA(2017-11)This dissertation entitled“An Appraisal of the Role of law in Combating Examination Malpractice: A case Study of Ahmadu Bello University, Zaria”is aimed at examining the existing legal regime governing examination malpractice in Nigeria in particular relation to the study of the rules in operation in Ahmadu Bello University. The sources of information relied upon for this research are based on statutes, judicial authorities, articles in journal publications, conference papers, internet and relevant text material on the subject matter. However, the statement of problem justifying this research is that, most often students challenge the disciplinary powers of institutions of learning in examination malpractice cases on grounds of lackof fair hearing thereby creating doubts in the minds of the public as to the effective application of the existing law. In other words, to the public, it seems as if there is no specific law on the subject matter, hence the reason for the challenge posited by the students. Thus, the objective of this research is to examine the adequacy or otherwise of the existing laws on the subject matter in relation to the practical implementation by universities in Nigeria. Nevertheless, this research found (among others) that higher institutions do not report cases of examination malpractice to the Nigerian police force before taking actions (which sometimes include expulsion) against the wrong doer and thereby forgetting that it is a criminal matter which cannot be handled exclusively within the confinement of the higher institutions. Finally, this research was concluded by recommending (among others) that students who commit examination malpractice should be handed to the police before taking any action; and the institutions must ensure that fair hearing is strictly adhered to in the use of administrative panels.
- ItemAN EXAMINATION OF THE ROLE OF CLINICAL LEGAL EDUCATION IN PROMOTING LEGAL PRACTICE IN NIGERIA(2021)Clinical Legal Education (CLE) is an experiential learning process of teaching law that was introduced with the major aim of producing lawyers with community consciousness, ethical skills and competence to handle legal issues in accordance with the global best practice. This research examined the role of CLE in promoting legal practice in Nigeria by analysing the activities of Law Clinics and the Clinicians to see how they are helpful to the society and the law students aspiring to becoming lawyers in line with global best practice. The research relates experiences of law students in projects such as social justice and public interest lawyering which cover Prison/pre-trial detainees project, Community outreach/street law, the Stop Torture Project, Freedom of Information Act Projects and client interview and counselling among other activities of Law Clinics. The choice of this research is burnout of the recent constant attacks on the legal profession from the Bar and/or Bench that many attributed to the nature of half-baked and unethical lawyers produced yearly from the University because of the strict nature of teaching law in theories devoid of practice/practical application of the theories to real life issues. The problem of the research boarders on the non-inclusion of practical skills and legal ethics in the legal education curriculum and the problem of the failure of lawyers to embrace the professional values of providing free legal service to the indigent members of the society. The first objective of the research is to look at the extent at which law students through constant application of CLE Methodologies can effectively integrate legal ethics. Secondly, to examine how the Nigerian Universities can adequately educate law students through the content and methodologies of CLE curriculum to perform effectively after graduation. Finally, to examine how CLE can inculcate the habit of rendering free legal service by students to indigent members of the society. The research used doctrinal, empirical and teleological methods of research. The findings of the research includes insufficient ethical curriculum for teaching law courses in the universities, resistance from law students due to over-population in the classroom and resistance from some legal practitioners, judges and law lecturers. The research finally recommended the incorporation of CLE ethical curriculum in law courses taught in the university, mandatory use of formative assessment methodologies in teaching law courses and CLE advocates need to partner with NBA and the judiciary for effective implementation of CLE
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