Legal and Administrative Efficiency of Value Added Tax and Revenue Generation in Bayelsa State, Nigeria (Published)
Value added tax (VAT) remains a vital instrument for revenue mobilization in Nigeria, yet its effectiveness depends on the strength of legal frameworks and administrative efficiency. In Bayelsa State, where fiscal reliance on oil revenue is unsustainable, improving VAT efficiency is critical for economic stability. This study employed quantitative research design using survey data from tax administrators, business operators, and legal practitioners in Bayelsa State. Descriptive and inferential statistical techniques were applied to examine the relationship between legal and administrative efficiency of VAT and revenue generation. Results revealed a positive and significant relationship between legal and administrative efficiency and VAT revenue performance. Specifically, clear and enforceable VAT laws, coupled with robust administrative processes such as digital platforms, taxpayer monitoring and staff capacity development, significantly enhanced compliance and revenue collection. However, the study also highlights constraints including Nigeria’s federal revenue-sharing system, weak compliance culture, and administrative bottlenecks, which may limit the full realization of efficiency gains at the state level. The findings underscore the need for policymakers to strengthen VAT registration, invest in administrative infrastructure, and promote taxpayer education to optimize VAT revenue. By doing so, Bayelsa State can diversify its fiscal base, reduce overdependence on oil revenues, and enhance long-term fiscal sustainability.
Keywords: Bayelsa State, Nigeria, Revenue Generation, administrative efficiency, legal efficiency, value added tax
Extra-Judicial Killing in Nigeria and Public Interest Litigation: The Way Forward (Published)
The study is an overview of the subject of extrajudicial killing in Nigeria and Public Interest Litigation. The aim was to assess the effect of extrajudicial killing on legal protection, and the challenges on the Nigeria criminal justice system and efficient legal machinery that will bring culprit to justice. Previous literature on extrajudicial killing was reviewed in Philippines, Bangladesh, Indonesia, the Democratic Socialist Republic of Sri Lanka, El Salvador and Nigeria and the result of the analysis confirms that extrajudicial killing is prevalent in Nigeria and other countries with reasons differing from one country to the other. The study confirmed that extrajudicial killing is never a solution to fighting criminality. Based on the result of the analysis, it was basically recommended that the use of private armies, vigilante and militia forces should be abolished in the country. The police should be made to pay compensation in any case of police extrajudicial killing. The section that appears to encourage extra judicial killing be reviewed or expunged from the 1999 Nigeria constitution and the criminal code. This study has contributed to knowledge as the work has shown the need to review and redraft section 33(2) (b) of the 1999 constitution and section 271 of the criminal code as they tend to encourage extrajudicial killing. Also, the study has also shown the necessity for psychiatric and psychological test to ascertain the soundness of applicants to the various armed forces and the paramilitaries, especially the police force.
Keywords: Litigation, Nigeria, extra-judicial killing, public interest
Blockchain in the Security and Integrity of Legal Evidence: A Futuristic Proposal for Nigeria (Published)
This work is a modest attempt aimed at proposing the imperatives of blockchain technology in Nigeria’s legal system as part of the realities of the 4th and 5th generation industrial revolution to guarantee the security and integrity of legal evidence in the civil and criminal justice administration. This is pursuant to the pervasive challenges of tampering, loss and wilful manipulation of evidence and miscarriage of justice in the country. This novel technology therefore provides immutable guarantees in the management of evidence. Consequently, the work strongly advocates the adoption of blockchain technology to effectively provide the necessary safeguards and security of evidence and shield same from manipulations, distortions, thefts and destruction of evidence. That way, judicial pronouncements/judgements will be based on secured evidence and will ultimately guarantee fairness and equity in justice administration. While the technology is not flawless, its strengths are by far impregnable and if adopted will revolutionise the justice system in Nigeria. The work relied essentially on secondary sources for the orderly collection of data and presentations to ensure objectivity and validity of a sustainable
Keywords: Blockchain, Integrity, Nigeria, Security, legal evidence
An Evaluation of the Effectiveness of Child Rights Protection Laws in Nigeria (Published)
In 1984, the campaign against child abuse in Africa was commenced vigorously by Africa Network for the Prevention and Protection against Child Abuse and Neglect (ANPPCAN). The organization held conferences, considered the dimensions of child abuse and came up with Protocols and Treaties, protecting African children from all forms of abuse Thirty-Four years after, child abuse is still prevalent in our society. The aim of this work is to examine the effectiveness of child protection legislation in Nigeria. The dimensions of child abuse in Nigeria and the provisions of some International Child protection instruments such as African Charter on the Rights and Welfare of the Child, African Charter on Human and Peoples’ Rights (Ratification & Enforcement) Act, International Convention on Civil and Political Rights, International Labour Organization Convention No 138 On The Minimum Age For Employment, Optional Protocol to the Rights of the Child on the Involvement of children in Armed Conflict (OPAC) 2000, Optional Protocol on the Sales of Children. Child Prostitution and Child Pornography. The Convention on the Consent to Marriage, and Minimum Age for Marriage and registration of Marriage, were also examined. To achieve this, the researcher adopted the doctrinal research method. The researcher used primary source materials such as the Constitution, Statutes and Treaties. Secondary source materials such as textbooks, journals, dictionaries and indexes to law reports were also used. This work is canvassing the fact that enactment of new laws is not needed to curb child abuse in Nigeria but few amendments to refine the already existing laws. This work is also canvassing for a spirited enforcement mechanism and practical implementation of existing laws especially the Child’s Right Act. This work recommended the amendment of the Abortion Law (section 230 criminal Code), section 5, section 31(2), and section 17 of the Child’s Right Act. It also recommended the enforcement of Chapter Two of the Nigerian 1999 Constitution, and the adoption of the Violence Against Person (Prohibition) Act 2015 in other Nigerian States other than the Federal Capital Territory, Abuja, in order to provide solace for male victims of rape while eradicating the ancient belief that a male cannot be raped.
Keywords: Child Rights, Effectiveness, Evaluation, Nigeria, Protection, laws
A Legal Analysis of the Challenges and Prospects of Acquisition of Oil Rights in Nigeria Under the Petroleum Industry Act, 2021 (Published)
This paper examined the challenges and prospects in the acquisition of oil rights in Nigeria, with particular focus on the legal and regulatory framework established by the Petroleum Industry Act 2021. Through analysis of relevant legislation, scholarly literature, and industry practices, the study identifies significant challenges. These challenges include lengthy administrative procedures, infrastructural deficits, lack of due process in licensing, arbitrary revocation of licences, corruption, and security concerns that continue to impede efficient oil rights acquisition. The research revealed that while the Petroleum Industry Act introduces substantial reforms, including the establishment of the Nigerian Upstream Petroleum Regulatory Commission and a more transparent licensing regime, implementation challenges persist. However, the study also identified promising prospects, including regulatory certainty through the new legislative framework, enhanced transparency obligations, pioneer status incentives for indigenous companies, and improved local content requirements. The paper concluded that while Nigeria’s legal framework for oil rights acquisition has evolved significantly, successful implementation requires strong political will, institutional reform, and sustained commitment to transparency and accountability. The findings from the study contributes to the broader discourse on petroleum resource governance and offer insights for policymakers, industry stakeholders, and researchers in the field of energy law and policy.
Keywords: NUPRC, Nigeria, energy law, legal reform, oil rights acquisition, petroleum industry act
Challenges of Women Inheritance Rights Under the Act and the Various Customs in Nigeria (Published)
This paper examines the challenges of women’s inheritance rights under the laws in Nigeria. It states that in Nigeria, patriarchal customs and cultural norms have long made the issue of women’s inheritance rights contentious and that with enormous differences between men and women in terms of property ownership, financial security, and social standing, women have historically had a difficult time obtaining and protecting their due inheritance. It is the objective of this paper, to explain that, Nigeria is a country with a wide variety of cultural traditions, each with its unique inheritance laws. By limiting the capacity of women to inherit property from their fathers, husbands, or other family members, these customs have historically disadvantaged women. The researcher adopted the doctrinal research method. Prejudice and gender inequality are fueled by these customs, which usually place women in a subordinate role. To address these inequalities, Nigeria enacted laws to regulate inheritance rights, including the Wills Act and the Matrimonial Causes Act. While the Wills Act governs the division of property through wills, allowing people to distribute their assets as they see appropriate, the Matrimonial Causes Act addresses the rights of spouses in the case of a divorce. However, many cultural practices and laws still exist in spite of the legal safeguards offered by the Wills Act and the Matrimonial Causes Act. These traditions and practices, in addition to legal inconsistencies and gaps, provide barriers and discrimination against women, restricting their inheritance rights and sustaining inequality. The paper recommends that all hands must be on deck if any progress is to be achieved in freeing women from the constraints of our culture. The paper concludes that, government should educate citizens in an effort to alter harmful practices and societal norms.
Keywords: Challenges, Customs, Nigeria, women inheritance rights
The Right to Female Succession-Inheritance Under Native Laws and Customs in Nigeria: An Affront to Justice (Published)
The article highlights the right of women to inheritance and succession among the ethnic groups particularly the four sampled groups; Igbo, Yoruba, Benin and Hausa/ Fulani which is somewhat worrisome to any discerning mind. This is because of the inherent discrimination associated with the intestate succession/inheritance under the various native laws and customs practiced by our ethnic groups in Nigeria. However, what is most worrisome is that in spite of these concerns, the impact of advocacy and public engagements on this subject at different fora is yet to be felt and translated into gender equality in favour of the females who are the primary victims of gender violence and discrimination. The aim of this article is to examine female succession/ inheritance under the Native Laws and Customs of different ethnic groups in Nigeria. In order to achieve this aim, the researcher adopted doctrinal research method. The method makes use of both primary and secondary source materials dealing with the subject under review. In the course of the article, the researcher discovered that the said oppressive, and obnoxious customary law practices from most of the ethnic groups studied were contrary to the expressed constitutional provisions on fundamental rights as well as other international human rights instruments. Based on our findings, it is recommended that national legislations to deter or prohibit discriminatory inheritance/succession right under the native laws and customs against female inheritance rights be put in place with strong advocacy and enlightenment programme against the practice.
Keywords: Customs, Inheritance, Justice, Nigeria, Right, female succession, native laws
Unlawful Termination of Employment Contracts in Nigeria: Legal Framework, Challenges, and Remedies (Published)
Labour and industrial relations are vital for socio-economic development in Nigeria and globally. Employee working conditions and job security significantly influence productivity and national progress, making their protection essential. To enhance employee safety, the International Labour Organization (ILO) has established standards for terminating employment that protect workers’ rights. This study analyzes employment contracts and the termination practices in Nigeria, focusing on wrongful termination as a major issue. The research reviews Nigerian Labour Law to promote job security and reduce wrongful termination instances. Findings highlight the need for improved legislation and institutional effectiveness in handling such cases. The researcher advocates for adopting ILO standards alongside necessary amendments to labour laws. Additionally, addressing obstacles like misinterpretations of the 1999 Constitution and the Third Alteration Act is crucial for successfully implementing these standards, ultimately fostering fair employment relations. The researcher also recommends enacting an Unfair Dismissal Act to further safeguard employees.
Keywords: Challenges, Legal Framework, Nigeria, Remedies, employment contracts, unlawful termination
The Legal Challenges of Combating Oil Spillage in the Niger Delta Region of Nigeria (Published)
The Niger Delta region of Nigeria grapples with persistent challenges related to oil spillages posing significant environmental, social, and economical risks. Despite numerous efforts to address this issue, various legal hurdles impede the effective combating of oil spills in the region. The problem of this research, therefore, is, why is that oil spillage in the Niger Delta region of Nigeria has continued unabated despite the numerous legal and institutional frameworks put in place for combating oil spillages in the Niger Delta. The aim of this research then is to examine the legal challenges of combating oil spillages in the Niger Delta region of Nigeria. To achieve this, the researcher adopted the doctrinal research method. This method is the use of both primary and secondary resource materials in dealing with the subject matter under investigation. The researcher discovered that corruption and lack of transparency is one of the major reasons why oil spillage in the region continues unabated. It is therefore recommended that anti-corruption measures and enhanced transparency within regulatory agencies by adopting digital tracking systems for monitoring oil spill incidence should be established. This research has contributed to knowledge because it has affirmed that identification of jurisdictional complexities which impede the effectiveness of regulation and enforcement of oil activities in the Niger Delta region is a clog to the legal framework for combating oil spill in the region.
Keywords: Niger-Delta, Nigeria, Oil-spillage, legal challenges
Realization of the Rights of the Girl Child in Nigeria: Child Marriage in View (Published)
Child marriage is a human rights violation that prevents girls from obtaining an education, enjoying optimal haealth, maturing, and ultimately choosing their own life partners. Current studies reveal that Nigeria has one of the highest rates of child marriage in the world. The victims of this inhuman practice are girls. In Nigeria, the practice of child marriage is mostly found in the northern part of the country. In Nigeria, Child marriage is driven by weak legal sanctions against child-marriage, cultural beliefs and traditional practices, religious beliefs, socio-economic challenges, lack of education and empowerment of the girl-child. Child marriage has many effects on the girl child’s health such as increased risk for sexually transmitted diseases (STD), cervical cancer, death during childbirth, and obstetric fistulas. Child marriage also affects the psychological and mental health of the girl child. This paper discusses the factors that engender child marriage in the society, the effects of child marriage on the girl-child, and canvasses that a holistic approach must be taken to curb this menace of child marriage in Nigeria. This involves the law and socio-economic approaches to tackle child marriage. The paper makes several recommendations to prevent child-marriage including, nation-wide adoption and enforcement of the Child Rights Act 2003, criminalization of child marriage and punishment of perpetrators of child-marriage, awareness
Keywords: Girl Child, Nigeria, Rights, child marriage