Books from Department Of Public and International Law



















Like physicians searching for the cure to AIDS, the Nigerian government has been searching for a solution to the struggle for justice, equity and development in the Niger Delta. The search in post-colonial period started in 1962 when the Niger Delta Development Board (NDDB) was set up to serve in advisory capacity and provide government with information that would lead to the alleviation of the plight of the area in conjunction with the Development Act of 1961. The…
READ MORE Download Staff Profile






Commercial law is notoriously difficult to define but it must be defines so as to make it easy for us to chart a course in the subject.


READ MORE Download Staff Profile      



Since the various states‘ Houses of Assembly have refused to amend or abrogate outrageous life pensions for their former colleagues and ex-governors of their states, the discourse had also refused to die down too.


READ MORE Download Staff Profile      




A tax is a compulsory contribution to government without reference to services rendered or benefits returned. Tax is a form of revenue and the term revenue denotes income that does not have to be returned. Non-revenue income consists of borrowing, which must be returned to the lender after use.


READ MORE Download Staff Profile      


Payment of tax is not a new phenomenon. It is as old as the government itself. Generally, tax collectors have been looked upon as the enemy of the society and in order to curb the social stigma of tax collectors, the government devised the system of legalizing same by ensuring that payment of taxes are statutorily backed up.


READ MORE Download Staff Profile      


The proper organ of government to administer tax in Nigeria is the Federal Inland Revenue Service1 especially when the tax relates to Companies Income Tax, Value Added Tax and other federally controlled taxes under the Constitution2 except Customs and Excise Duties whose responsibility for collection is vested in the Nigeria Customs Services.


READ MORE Download Staff Profile      


When General Sanni Abacha took over power in November 1993 from the then Interim National Government led by Chief Ernest Shonekan, the nation was faced with many sanctions by the International Community through the United Nations Organization. Nigerian crude oil was rejected by the community of nations owing to what they termed gross human rights abuse in Nigeria. Nigeria became a pariah nation while income from oil which forms the major sources of revenue of government was not forthcoming, value…
READ MORE Download Staff Profile      


The issue of taxation of religious bodies in Nigeria which has generated serious controversy will be discussed in this chapter. We shall approach it in two ways. Firstly we shall consider the church/mosque workers, pastors, imams etc. and secondly we shall discuss the church/mosque as a corporate body.


READ MORE Download Staff Profile      




'); printWindow.document.close(); printWindow.print(); };