Rule of Law and Tax Compliance Behaviour in Nigeria: Does Tax Morale Matter? (Published)
The purpose of this study was to analyse the moderating influence of tax morale on rule of law and tax compliance behaviour of self employed taxpayers in Bayelsa State, Nigeria. The study anchored on social exchange theory and survey research design was adopted with a population of 30, 450 self employed taxpayers. Stratified sampling technique was used to establish the number of trade and artisans self employed individuals grouped into fifteen (15) groups on the basis of line of business. The study was based on nine hundred (900) respondents on an average of sixty (60) participants from the fifteen (15) respondents groups out of which eight hundred and forty-two (842) were used as new respondents due to the number of questionnaires returned. Questionnaire were used as the primary source of data collection after reliability test using Cronbach Alpha and the responses obtained from the respondents were analysed using univariate, bivariate and multivariate analysis. The multiple regression analysis suggested that rule of law positively and significantly affects tax compliance behaviour of self employed taxpayers in Bayelsa State, Nigeria, and tax morale does positively and significantly affects the association between rule of law and tax compliance behaviour of self employed taxpayers in Bayelsa State, Nigeria. On the basis of the research findings, the study concluded that there is moderating function of tax morale on rule of law on tax compliance behaviour of self employed taxpayers in Bayelsa State, Nigeria. The study recommended amongst others that, the relevant tax authority (Bayelsa State Internal Revenue Service) should play a more vigorous responsibility in socializing tax laws and regulations to increase the awareness of taxpayers about the significance of fulfilling tax obligations, which will later be used for provision of social goods and services for the wellbeing of the citizens. Furthermore, understanding the social psychological (demographic) of a taxpayer as its relate to tax morale would help in addressing the issue of the rule of law and tax compliance behaviour in Nigeria, and this would also assist the government to formulate the better tax policies for effective and efficient revenue generation.
Keywords: Rule Of Law, tax knowledge, tax morale and tax compliance
Leadership in the Judiciary: Management and Administration Roles in the Justice System (Published)
This paper explores the essential roles of management and administration in the judiciary, emphasizing the importance of leadership in these functions. It thoroughly discusses the relationship between judicial administration and the effective operation of courts, demonstrating how leadership is important for meeting current challenges such as technological advancements and increasing demands for transparency and judicial integrity. The research examines court administrators’ wide-ranging responsibilities and emphasizes the critical role of competent leadership in ensuring the efficient and adaptable operation of courts. Through an analysis of international standards and practices across various jurisdictions, this paper identifies the key qualities and competencies that are essential for judicial leaders to effectively manage the complexities of modern judicial systems and ensure the rule of law.
Keywords: Judicial leadership, Rule Of Law, court administration, judicial integrity, strategic management
The Role of Gender Equality and Good Governance in Peacestudies: The Nigerian Experience (Published)
Peace could be seen as an individual’s state of mind with ideal society that operates in understanding, security and unity. The content of peace education programme must be problem solving and related to the economic, political, cultural, or social conditions that constitute the conflicting issues. Conflict resolution is a set of principles applied to encourage warring parties to seek peace. This means that the conflict is resolved when the basic needs of the parties have been met or satisfied. Conflict management refers to effort made to change the perceptions and attitudes of the people involved (Odoh 2006) Gender Equality is the state of equal ease of access to resources and opportunities regardless of gender, including economic participation and decision making and the state of valuing different behaviour, aspirations and needs equally, regardless of gender. Good governance is measured by 8 characteristics of participation rule of law, transparency, responsiveness, consensus oriented, equity and inclusiveness, effectiveness and efficiency and accountability. Using descriptive and analytical approach with anecdotal evidence gleaned from qualitative and historical literature on peace. Gender discrimination, equality and governance from traditional delegate system to modern system of governance from textbooks, library materials, oral interview, participant observation and internet materials, key informant etc. The study revealed that gender gap reduces productivity and diminishes contribution and does not only affect women’s well-being and that of their families but also imposes high cost on the economy through productive losses. Development of a community or society is a collaborative effort of all citizens which can only be possible when there is peace in that community or society. It is an indisputable fact that development is about people and development is only sustainable to the extent to which human resources are developed. Gender gap reduces productivity and diminishes contribution and does not only affect women’s well-being and that of their families but also imposes high cost on the economy through productive losses. Strict adherence to the principles of good governance will ensure that peace reigns in Nigeria. Based on the finding, the study recommended amongst others that themes on good governance and peace studies should be part of primary, secondary and tertiary institutions curricular in Nigeria. Topics such as electoral rights and processes, and gender equality should be taught. This will help in raising individuals that are gender sensitive, individuals who see people in their own rights as human beings not males being superior to females.
Keywords: Governance, Justice, Peace, Rule Of Law, equality
Rule of Law and Good Governance in Bangladesh: Does Judicial Control Matter? (Review Completed - Accepted)
The aim of this paper is to evaluate the role of judicial activism as an instrument of judicial control in establishing rule of law and its impact on good governance in Bangladesh. Judicial activism is one of the effective and proactive mechanisms in protecting various aspects of human rights such as- fundamental rights, equal rights of human being, life, liberty and properties, equal opportunity of employment, rights of sound environment and overall protection of public or national interest. All those are the basis of rule of law and good governance of a country. The major findings of the paper are: rule of law is one of the most crucial elements of good governance and judiciary is a very vital institution of government to establish rule of law in a country. Judicial activism is such an approach, where, there is no need to file a writ by the affected person directly. Any legally conscious person or organization has the right to writ on behalf of affected rights or public interest. It has also found that the role of NGOs or human rights defender organizations is crucial for adjudicating public interest litigation to promote and protect individual rights as well as to uphold the spirit of rule of law. In Bangladesh, most of the PIL cases are filled by human rights defenders organizations (e.g.: BELA, BLAST and ASK) and some other NGOs. Apart from this, delay and log jam of cases is another crucial problem of Bangladesh judiciary which appears in few cases of this paper. This is one of the major impediments of fair and speedy justice delivery, which ultimately creates room for more corruption and violation of human rights in Bangladesh
Keywords: Bangladesh, Governance, Human Rights, Judicial Activism, NGOs and Accountability of Government, Public Interest Litigation, Rule Of Law