A LEGAL EXAMINATION OF THE ROLE OF TAXATION IN REVENUE GENERATION AND ECONOMIC DEVELOPMENT IN NIGERIA

A LEGAL EXAMINATION,ROLE OF TAXATION,REVENUE GENERATION, ECONOMIC DEVELOPMENT,NIGERIA
Abstract

The bulk majority of the tax evasion and tax avoidance is caused by inadequate machineries and lack of skilled personal in administrative tax bodies as well as the legal framework upon which their relationship rest. This result in many problems of the tax collection in Nigeria. It is in this regard that the topic of this dissertation entitled “A Legal Examination of the Role of Taxation in Revenue Generation and Economic Development in Nigeria” was chosen. This study is to present, explore and analyze the nature and extent of tax legal provisions relating to the role of taxation in revenue generation and economic development in Nigeria. It will also present how they are maintained, practiced, adhered to and suggest some ways and means of improving the present state of affairs. The study is composed of five Chapters. Thus, Chapter one dealt with the General Introduction, Background, Statement of Problems, Aims and Objectives, Scope of the study, Significance of the study, Research Methodology, Literature Review and Organizational layout. Chapter two discussed on Examination of Taxing power in the Federal Republic of Nigeria under the 1999 Constitution of the Federal Republic of Nigeria (As amended), and the brief history of Income Taxation in Nigeria. Chapter three is the bedrock of the whole work that discussed the role of taxation in the economic development of Nigeria with its legal perspectives. Chapter four discussed on significance of Taxation in Nigeria; Nigerian Economic Situation and Tax as incentive for economic growth. Chapter five which is the last chapter discussed on Summery, Findings and Recommendations that my hopefully be help in solving the problems.

Table of Contents
Title page – – – – – – – – – – i
Declaration – – – – – – – – – – ii
Certification – – – – – – – – – – iii
Dedication – – – – – – – – – – iv
Acknowledgment – – – – – – – – – v
Table of Cases – – – – – – – – – vi
Table of Statutes – – – – – – – – vii
List of Abbreviation – – – – – – – – – vii
Table of Contents – – – – – – – – – x
Abstract – – – – – – – – – – xiii

CHAPTER ONE

GENERAL INTRODUCTION

1.1 Background of the Study – – – – – – – 1
1.2 Statement of Problem – – – – – – – – 3
1.3 Aims and Objective of Study – – – – – – 4
1.4 Scope of the Study – – – – – – – – 5
1.5 Significance of the Study – – – – – – – 6
1.6 Research Methodology – – – – – – – 6
1.7 Literature Review – – – – – – – – 6
1.8 Organization Layout – – – – – – – – 11
CHAPTER TWO

EXAMINATION OF TAXING POWERS IN THE FEDERAL REPUBLIC OF NIGERIA UNDER THE 1999 CONSTITUTION OF THE FEDERAL REPUBLIC OF NIGERIA (AS AMENDED)

2.1 Taxing powers of the Federal Republic of Nigeria under the 1999 Constitution of the
Federal Republic of Nigeria (As amended) – – – – – 13
2.2 Brief History of Income Taxation in Nigeria – – – – 18
2.3 Definition of Tax – – – – – – – – 22
2.3.1 Definition of Income – – – – – – – – 23
2.3.2 Distinction between “Income” and “Capital” – – – – 29
2.3.3 Definition of Income for Tax Purpose – – – – – 30
2.4 Purpose and Function of Taxation – – – – – – 33
2.5 Imposition of Taxation in Nigeria – – – – – – 35

CHAPTER THREE

ANALYSIS OF INCOME TAX AND REVENUE GENERATION IN NIGERIA

3.1 Income Tax and Revenue Generation in Nigeria – – – – 42
3.2 Role of Taxation in the economic Development of Nigeria – – – 45
3.3 Raising of Revenue for Government Services – – – – 49
3.3.1 Recurrent Expenditure – – – – – – – 49
3.3.2 Capital Expenditure – – – – – – – – 49
3.4 Distribution of Income – – – – – – – 50
3.5 Economic Revitalization – – – – – – – 54
CHAPTER FOUR

SIGNIFICANCE OF TAXATION IN NIGERIA

4.1 Nigerian Economic situation – – – – – – – 56
4.2 Taxation as a tool for Economic Growth – – – – – 60
4.3 Tax as incentive for Economic Growth – – – – – 61
4.4 Effects of Fiscal Policies on Economic Development – – – 67

CHAPTER FIVE

SUMMARY, FINDINGS AND RECOMMENDATIONS

5.1 Summary – – – – – – – – – 71
5.2 Findings – – – – – – – – – 72
5.3 Recommendations – – – – – – – – 73
5.4 Conclusion – – – – – – – – – 74
Bibliography – – – – – – – – – 76

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ADMINISTRATION OF THE DEATH PENALTY IN THE CRIMINAL JUSTICE

ADMINISTRATION OF THE DEATH PENALTY IN THE CRIMINAL JUSTICE SYSTEM IN GOMBE STATE: AN APPRAISAL

ABSTRACT

The main aims and objectives of this desertion titled; “ ADMINISTRATION OF THE DEATH PENALTY IN THE CRIMINAL JUSTICE SYSTEM IN GOMBE STATE: AN APPRAISAL is to appraise, evaluate, estimate and review the level of efficacy of the application of the Death Penalty in Nigeria, whether the retention of this Penalty in our Criminal Justice System is effective or not? Presently the international community is moving towards total abolition of the Death Penalty for all crimes, the United Nations Resolution No 62/149 and 63/168 calling for moratorium of the use of the Death Penalty has been ratified by the Nigerian Government but is yet to be domesticated into its laws. Prisons records as at 10th November 2015 shows that Nigeria has about 1,669.00 convicts on Death Row cells, many of them have been convicted for more than 10 years. The legal technicalities involved coupled with the refusal of many State Governors to sign death warrants has made it difficult if not impossible to carry executions, therefore many death row inmates live in constant fear and agony for many years and serving a separate term of punishment not initially part of their original sentence. Prison records also shows 1from year 2000 to 2015 death row inmates rose from 435 in year 2000 to 1,669 inmates in December 2014, almost 383.6% increase, during this 15 years only 12 executions were carried on. Nigerian prisons cannot coup with this increase due to lack of adequate facilities to keep this inmates. Therefore this thesis aims at evaluating these problems and recommend solutions to it.

 

The thesis is divided into five chapters, the first chapter contains the main introduction, the reasons behind embarking on this research such as aims and objectives, justification, methodology, literature review, the scope of the research is focusing on Gombe State as a case study, with references to other North East States in order to get an accurate result that can be applicable to other states of the Federation.. The second chapter contain the concept of Criminal Justice System and its dimensions this include an overview of the legal frame work for the Criminal Justice System appraising the penalty under the Military regime, the Penal Code, the Criminal Procedure Code, The Criminal Procedure Act, the Sharia Penal Laws, the offences that attracts death penalty in Nigerian. Methods of execution and the role of other organs like Police, Attorney General, Prisons who are responsible for the administration of Criminal Justice System. In chapter 3 the researcher discussed the argument for or against the death penalty, presenting both arguments and Nigerian concern over the penalty and finally the general assessment of the two arguments. Chapter 4 is the empirical aspect of the thesis, where the researcher conducted a field research by visiting prisons, distributing questionnaires, conducting face to face interviews with the stake holders in the Administration of Criminal justice System in Nigeria to get real facts on the ground which can give accurate information on the application of death penalty.

 

Finally, chapter V contains the summary, observation and recommendation. The findings indicated that most of those who participated in the study are in favor of the application of Death Penalty. The finding also showed that Nigerian prisons are not fit to serve as rehabilitations centers, most if not all our prisons were built around 1960 or thereabout with little or no facilities to serves as prisons, also the findings revealed that inmates lives in constant fear of Death every day while awaiting their execution. in the opinion of human

right actives that constant fear amount to mental torture, ( anticipation of Death is worse than Death itself) the findings also indicated that many death row inmates favored the idea of introducing the concept paying blood money (Diya) than face death penalty (which is natural) all this and many other findings are contained in chapter five.

 

Finally the research recommended the retention of the application of Death Penalty in Nigeria, restructuring the Criminal Justice System, rehabilitate the Nigerian prisons, Government should facilitate speedy trials for capital offenders, and where possible introduce the concept of “Diyah” to save the life of the convict as “Diya” will also allow the victim‟s family to gets some compensations (financial benefits). Finally it is recommended that the Supreme Court must confirmed all the death sentences before execution can be carried on, this will go long way in reducing the miscarriage of justice, the fear, the mental torture this inmates are experiencing in prison for years.

TABLE OF CONTENTS
Title Page – – – – – – – – – – I
Declaration – – – – – – – – – – ii
Certification – – – – – – – – – iii
Dedication – – – – – – – – – – IV
Acknowledgment – – – – – – – – – v
Abstract – – – – – – – – – – VI
List of Abbreviations – – – – – – – – vii
List of Statutes – – – – – – – – – viii-
List of Cases – – – – – – – – – ix
Table of Contents – – – – – – – – – xii

CHAPTER ONE

GENERAL INTRODUCTION

1.1 General Introduction – – – – – – – 1
1.2 Statement of the Research Problem – – – – – – 6
1.3 Aim and Objectives of the Research – – – – – – 10
1.4 Scope of the Research – – – – – – – – 10

1.5 Significance of the Research – – – – – – – 11
1.6 Research Methodology – – – – – – – – 11
1.7 Literature Review – – – – – – – – 12
1.8 Organizational Layout – – – – – – – – 13
CHAPTER TWO

THE CONCEPT OF CRIMINAL JUSTICE AND ITS DIMENSIONS

2.1 Introduction – – – – – – – – 33
2.2 An overview of the legal frame of Criminal Justice System in Nigeria – 34
2.3. Death Penalty under Military Regime – – – – – 36

2.4 Death Penalty under the Criminal Administration of Criminal Justice Act 2015- 36-38
2.5 Death Penalty under the Penal Code and Criminal Procedure Code of the North -38-42
2.6 Death Penalty under the Criminal Code and the Criminal Procedure Act of the South —-
– – – – – – – – – – – 42-44
2.7 The Sharia based penal Laws – – – – – – 44 -49
2.7.1 Adultery or Zina – – – – – – – – 49 -50
2.7.2 Homosexuality (Liwat) – – – – – – – 50

2.7.3 Robbery (Hiraba) — – – – – – – 51
2.7.4 Apostasy (Ridda) – – – – – – – 51
2.7.5 Murder (Qatal) – – – – – – – – 52
2.8 Offences that attract death penalty under the Nigerian Criminal Law – – 53
2.8.1 Treason – – – – – – – – – 53
2.8.2 Armed Robbery – – – – – – – – 53
2.8.3 Instigating invasion of Nigeria – – – – – – 54
2.8.4 Giving false evidence leading to execution of innocent person – 54
2.8.5 Treachery – – – – – – – – 54
2.9 Methods used in executing convict in Nigeria – – – – – 57
2.9.1 Beheading – – – – – – – – 57
2.9.2 Electric chair – – – – – – – – 59
2.9.3 Gas chamber – – – – – – – – 59

2.10 Major Organs responsible with the Administration of Criminal Justice System in

Nigeria – – – – – – – – – 59
2.10.1 The Courts – – – – – – – – 60

2.10.2 The Nigerian Police – – – – – – – 62
2.10.3 The Attorney General – – – – – – – 63
2.10.4 Nigerian prisons – – – – – – – – 64
2.10.5 The Nigerian Bar Association – – – – – – 67
A) The Legal Aid Council – – – – – – – – 68
B) Human Right Commission – – – – – – – 68

CHAPTER THREE

ARGUMENT FOR AND ANGAINST THE APPLICATION OF DEATH PENALTY IN NIGERIA

3.1 Introduction – – – – – – – – – 69
3.2 The origin of the movement for the abolition of death penalty – – – 70
3.3 Nigerian concern over the abolition of death penalty – – – – 77
3.3.1 Argument of the proponents of death penalty – – – – 79
3.3.2 Argument of the opponents of death penalty – – – – – 83
3.4 An assessment of the two arguments for and against the application of death penalty –
– – – – – – – – – – 87

CHAPTER FOUR
4.1 Introduction – – – – – – – – 93
4.2 Method of data collection and analysis – – – – – 95
4.3 Summary of condemned convicts in Nigerian prison from year 2000 to Dec 2015 – 86
4.5 Data analysis – – – – – – – – – 101
4.6 Data analysis related to Judges, Lawyers and officers in the Administration of Criminal
Justice System — – – – – – – – 113
4.5 Conclusion – – – – – – – – – 122

CHAPTER FIVE

5.1 introduction – – – – – – – – 123
5.2 Summary – – – – – – – – – – 123
5.3 Findings – – – – – – – – – – 124
5.4 Recommendations – – – – – – – – 128 -132
Bibliography – – – – – – – – – – 134
Article – – – – – – – – – – 136
Report – – – – – – – – – – 137
Appendix – – – – – — – – – 138

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THE LEGAL POSITION OF FATHER’S FATHER IN COMPETITION WITH THE COLLATERALS IN ISLAMIC LAW OF INHERITANCE

THE LEGAL POSITION OF FATHER’S FATHER IN COMPETITION WITH THE COLLATERALS IN ISLAMIC LAW OF INHERITANCE

TABLE OF CONTENT

Title Page———i

Certification——–ii

Dedication———iii

Acknowledgement——-iv

Abstract ———vi

Table of Content——–vii

Chapter One

1.0 Introduction ——-1

1.1 Statement of Problem——4

1.2 Purpose of the Study——5

1.3 Significance of Study——8

1.4 Limitation——–9

1.5 Scope of Study——-11

Chapter Two

2.0 Review of Related Literature —-12

2.6 Summary of Literature Review—- 19

Chapter Three

3.0 Research Methodology and Procedure—22

3.1 Population ——–22

3.2 Sample and Sampling Technique—-22

3.3 Validation of the Instrument —-23

3.4 Reliability of the Instrument —–23

3.5 Data Analysis——-23

Chapter Four

4.0 Presentation and Discussion of Result—24

4.1 Analysis and interpretaion of Data—25

4.2 Discussion of Results——38

Chapter Five

5.0 Summary, Conclusion and Recommendation –40

5.1 Summary——–40

5.2 Conclusion——–41

5.3 Recommendation——42

References ———45

Appendix 1——–47

Appendix ———50

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Sustainability of the Nigerian Democracy: A Study of the Nigerian Experience from 1999 – 2020

Sustainability of the Nigerian Democracy: A Study of the Nigerian Experience from 1999 – 2020

The study offers the analysis of how genuine democratization can entrench democratic values, norms, attitudes and culture in Nigeria in a transition political economy. The study, therefore, investigated the patterns of institutional foundation laid by the military before handing over power; the extent of participation of the electorates; the attitudinal or behavioural mindsets of the political elites; the quality of governance; and how these have helped to promote democratic dividends, political stability and sustenance of democracy in Nigeria. The study adopted historical and qualitative research methods to capture events that typify the character of democratization and democratic consolidation in Nigeria between 1999 and 2007. The following findings were revealed: patrimonial legacy and militarized polity have negative implications for sustenance of democratic values in Nigeria; the electorates did not participate fully in democratic elections even though, there was successful transition from civilian to civilian administration and an increase in the number of registered voters; institutional and behavioural foundations were not laid for the sustenance of democratic values. The analysis also showed that the quality of governance was poor as the dividends of democracy were not felt by the people as mass poverty prevailed, as well as increase in the spate of electoral violence. Accordingly, the study recommended that the polity should be demilitarized; political education should be embarked upon to enlighten the political elites and the electorates on democratic values, norms, attitudes and culture; the political space should be devoid of violence to guarantee security of lives and property and improve the quality of governance for the realization of the dividends of democracy by the electorates. The study concluded that adherence to the proffered suggestions would foster democratization, democratic consolidation and engender enduring political stability that is conducive to socio-economic development.Download Full Material-N5000