Articles

221

Research Article DOI: 10.67203/abulj.2016.8b31dmvq

REFORMING DEFICIENCIES IN NIGERIA’S TAX ADMINISTRATION USING BEST GLOBAL PRACTICES

Hafsat Iyabo Sa’adu^*, Ebenezer Ajayi

Due to the failing economy of several countries of the world. including developed and developing economies. there has been urgent and pressing need for a sustainable source of revenue to fund the economy. Several countries of the world have identified and operated taxation as a dependable and lasting source of revenue for the nations’ economy, Nigeria inclusive. Nigeria at present is experiencing ...

May, 2016 pp. 210-224

222

Research Article DOI: 10.67203/abulj.2019.hxyuyxei

AN EXAMINATION OF THE USE OF HUMAN REASONING (IJTIHAD) AS A SOURCE OF LAW IN THE EARLY PERIOD OF DEVELOPMENT OF ISLAMIC LAW

Abdulazeez Adavize Sadeeq^*, Salim Bashir Magashi, Maryam Ahmad

In Islamic law, the express textual injunction in the Quran and Sunnah are - limited in number, while the incidents and problems of life are unlimited and unending. It would therefore be unreasonable and illogical to assert that all the problems and exigencies of life will be covered by the textual injunction. Reason demands that rules of law should be derived from the primary sources by scientifi...

Aug, 2019 pp. 211-225

223

Research Article DOI: 10.67203/abulj.2008.vubra31z

AN APPRAISAL OF THE LEGAL FRAMEWORK FOR DISPUTE RESOLUTION AND ENFORCEMENT IN THE TELECOMMUNICATION INDUSTRIES IN NIGERIA

U.D. Ikoni^*

The global telecommunications sector is in the midst of a transformation caused by privatization, liberalization, and technological change. These trends have dramatically changed the way the sector functions. The number of service providers has increased substantially, as has the range of services they offer. Old business models and commercial arrangements are being abandoned or bypassed while new...

May, 2008 pp. 212-245

224

Research Article DOI: 10.67203/abulj.2018.v97sqm1y

AN EXAMINATION OF THE ROLE OF FISCAL FEDERALISM AND RESOURCE CONTROL IN THE REALISATION OF THE RIGHT TO ECONOMIC SELF-DETERMINATION WITHIN NIGERIA

Nuraddeen A. Ayagi^*

As a branch of the internationally recognized right to self-determination, the right to economic self-determination in its internal sphere principally seeks to guarantee fiscal federalism and resource control within a state. These are more often embodied in domestic legislations, usually the grundnorm, which spell out the limit and extent to which constituent units are fiscally independent and sel...

Jun, 2018 pp. 215-231

225

Research Article DOI: 10.67203/abulj.2025.ol20ecmj

WHEN HEALING TURNS HARMFUL: EXPLORING MEDICAL NEGLIGENCE AND THE RISE OF LITIGATION

Ifeoluwayimika Bamidele^*, Bisola Akinleye Esq, Yusuf Misturah Eniola

This paper critically examines medical negligence in Nigeria’s healthcare system and the resulting rise in legal actions. It explores how failures in professional medical practice can transform healthcare from a healing process into one that causes harm and triggers legal liability. The objectives are to analyze the legal framework on medical negligence, review recent judicial decisions and discip...

Sep, 2025 pp. 219–241

226

Research Article DOI: 10.67203/abulj.2023.9hylswqm

AN EXAMINATION OF THE HISTORICAL DEVELOPMENT OF MALIKI SCHOOL OF LAW: CONTRIBUTIONS AND CHALLENGES

Mustapha Shehu Sheka^*, A.M Ma'aji

The Maliki School of Law is one of the four major schools of Islamic jurisprudence. It was founded by Malik Ibn Anas in the 8th century. The school relies on the Qur’an and Hadith as primary sources. Unlike other schools of jurisprudence, it also considers the practice of the people of Madina, such as Maslaha and Sad aL dhari’a among others, to be a valid source of Islamic law. It is against this ...

Jun, 2023 pp. 221-232

227

Research Article DOI: 10.67203/abulj.2016.qkh69x9s

REGULATORY FRAMEWORK FOR SOCIALLY RESPONSIBLE INVESTMENT IN NIGERIA

Kunle Aina^*

Socially responsible Investment (SRI) is an investment objective that takes into consideration the long-term impact of investment by considering the environmental, social and governance (ESG) criteria to generate long-term societal impact and competitive financial returns. In the US alone over Fourteen trillion dollars have been invested in the country according to SRI strategies. This paper analy...

May, 2016 pp. 225-243

228

Research Article DOI: 10.67203/abulj.2019.xtfm7qwd

AN APPRAISAL OF THE METHODOLOGIES FOR LEGAL RESEARCH IN NIGERIA

Dalhat A. Idris^*, Eleje Hussein Suleiman, Nuhu Abdulsalam Tahir, Hamza Haladu

There are varieties of legal research methodologies that a legal researcher can choose to carry out research. These methodologies range from the general approaches of legal research to specific ones. The general methodologies consist of approaches such as Qualitative, Quantitative, Analytical, Case Study, Theoretical and Comparative Study. The specific methodologies include Doctrinal, Empirical an...

Aug, 2019 pp. 226-240

229

Research Article DOI: 10.67203/abulj.2006.vj9kx1hu

THE LAW RELATING TO TENEMENT RATES/PROPERTY TAXES AT LOCAL GOVERNMENT LEVEL: THE NEED FOR REFORM

Odigie D. U^*

Tenement rate or property tax is one of the sources of revenue to local government councils. Most local government authorities pursue with vigour, payment of taxes on premises that are categorized by law as tenements. Despite the concerted effort, actual revenue generated from tenements remains grossly inadequate, compared with the projected revenue. The factors that are responsible for this uncom...

Jun, 2006 pp. 229-241

230

Research Article DOI: 10.67203/abulj.2018.7k1i8fv0

AN EXAMINATION OF THE PROVISIONS OF THE ECONOMIC AND FINANCIAL CRIMES (EFCC) ACT IN NIGERIA

A. Is’haq^*, Y. M. Ede

The historical background to the existence of the Economic and Financial Crimes Commission (EFCC)became eminent when it was recognised from the late 1980's of the need to create a special agency to investigate economic and financial crimes in Nigeria. It wasperiod when the menace of Advance Fee Fraud with its negative impact on Nigeria had been acknowledged. It became also notable that the sophist...

Jun, 2018 pp. 232-252