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Item PROBLEMS IN TAXATION IN NIGERIA: A COMPARATIVE ANALYSIS(1974-10) ABDULAI, A.Working on a comparative basis, the objective here is to review certain aspects of Nigerian taxation. While the primary concern is with legal problems, an analysis of tax principles in the abstract is thought to be of limited value unless account is taken of the underlying economic problems which they are designed to regulate. Hence, wherever possible, legal principles are examined in the context of the country’s programme for economic development and the role of foreign capital and technology in fulfilling that objective. The introductory chapter sets out the aims of this thesis in more detail and emphasizes the inter-disciplinary approach. Also highlighted, are the division of taxing powers within the federal set up and the legal framework for economic activity. Chapter Two, a thorough analysis of the charging provisions, establishes the essential philosophy behind the general scheme of taxation Subsequent discussion is based on two principles - liability on all "source” income and on "remittances." In Chapter Three, problems relating to the taxation of business income are considered. Namely, the concept of "carrying on" business in Nigeria — the determination of taxable profits - accounting and related problems - allocation of income and expense between related entities - and the tax treatment of losses and a number of special trades (viz., shipping, insurance and the import and export trade). Chapter Four deals with the taxation of employment and professional income. Some of the areas explored include valuation of benefits in kind - expenses - and the machinery for assessment and collection. The tax treatment of investment income (i.e. interest, royalties and dividends) is reviewed in Chapter Five - especially as regards the "source principle and the inflow and outflow of foreign investments. Nigeria’s tax treaties are examined in Chapters Six, Seven and Eight. This takes place in the light of the OECD Draft Double Taxation Convention on Income and Capital. Cognisance is also taken of recent developments on the international scene. A resume of the principal findings and recommendations is offered in Chapter Nine. Although considerable thought was given to the taxation of oil companies, material on this subject had to be dropped at the last minute because of the present confused state of the international oil industry and its direct influence on Nigeria’s internal law. References in the text to our proposed chapter on Oil Company Taxation must, therefore, be disregarded. (Please see note at page 610 infra.) This thesis states the law as at 30th September 1974Item Qualitative investigation of local participatory structures and good governance in Oyo state(1995) Ugbede, I. B.; Bamgbose, O. A.Item Some recent developments in Nigerian company law(1996) Aina, K.Item Some recent developments in Nigerian company law(1996) Aina, K.Item The Law and the regulatory agencies in the provision of health care services at the local government level(1997) Bamgbose, O.In Nigeria, the Local Government is the third tier of government. It is the nearest organ to the people . In discharging its functions, there are some legislation that imposes some duties on their tier of government. One major function of the local government is the delivery of good health care services. These functions can only be effectively carried out, if the local government officials work together with different regulatory agencies that deal with different aspect of health services. This paper examines that various laws relating to health services at the local government level, discusses the regulatory agencies involved in implementing the laws , high-lights how efficient the laws and agencies have been . Part of the recommendations made on how to improve the health care services at the local government level include the active association in disseminating information with health rules: organizing enlightenment campaigns in vernacular ,languages , using local and indigenous ways of disseminating information on relevant health care services to the people , and for local government official go keep them abreast with current laws on health care services.Item Law report and law reporting(1997) Ekundayo, O.S.Item The perception of the police by the poor: a case study of four communities in Oyo State - Nigeria(1997) Bamgbose, O.The Nigerian Police force is the primary law enforcement agency in Nigeria. It is the first contact that a person has with the criminal justice system. The members of the police force perform so many functions and they deal closely with the people. There is a legal adage which says that “The law is no respecter of persons". Therefore, during the interaction of the police with the members of the public, all persons are expected to | be treated equally without regards to sex, age, ethnic group, educational qualification or wealth. Furthermore, to enhance the relationship between members of the public and the police, the police coined an expression that “police is your friend”. The police come into frequent contact with certain classes of people than others in the performance of certain duties. The poor fall into this class as they come into friction with the police often. For mutual understanding between the police and the public, it is pertinent to examine the truth of this police saying from the perspective of the poor. Oyo State is one of the thirty-six States in Nigeria. Being a large Slate, this study is limited to a few communities in Oyo State, where the poor are situated. The poor are defined for the purposes of this paper and are divided into the rural and urban Areas. This paper highlights the perception of the police by the poor. The poor perceives the police as partial, corrupt, time wasters, unorganised, and inefficient. The problems of the Police Force are examined. The police stated some of these problems to include manpower problems, logistic problems, poor image of Ike police by the society, lack of funds and poor salary. This paper suggest that them is need for immediate and constant recruitment into the police force to beef up manpower, a review of the present salary structure and sufficient motivation for members of the Police force, provision of modem equipment and adequate office accommodation and materials.Item The impact of law on female education in Nigeria(1997-08) Bamgbose, O. A.Law is an instrument of social change. Such a change should be positive for all irrespective of sex. The fact that women constitute about half of the Nigerian population makes the effect of the law on them important. In view of the commitment of the government to provide Education for All by the year2000, this paper examines how the law has enhanced or inhibited the education of women and highlights solutions to the problems of low literacy of women caused by the law.Item Child labour and effects of the economic climate on the rights of a child in contemporary Nigeria(1998) Bamgbose, O. A.A child is the resource pool from which the future generation is predicated . Many countries are now concerned about the child especially in the area of her right. Child labour was one of the first and most important items targeted for international cooperation. Work is not necessarily detrimental, however it should not be hazardous and exploitative. Certain mechanism influence child survival and development. The gloomy picture presented by the economic climate in Nigeria has made child labour a dominant and problematic area in Nigeria. This in effect has affected the right of the child.Item The running of legal units and coping with legal issues for the effective administration of educational institutions(1998) Bamgbose, O.The plea for University education was not given serious consideration until the middle of the 1940s, This was the University College of Ibadan, now known as the' University of Ibadan, It was after this , that other higher educational institutions followed. Educational institutions consist of officers, members of staff, both teaching and non teaching and students. In recent times, these institutions have been witnessing an increasing number of litigations on issues that affect the University in relation to its staff, students or the outside community. There is a general awareness by people and even these institutions about their rights and privileges and this has brought about a greater awareness to many higher institutions that if they are not to be dragged at random into fruitless and senseless litigation, there is the need for an establishment within the institution of a legal unit, headed by a senior and experienced lawyer who can advice the principal officers from time to time on the proper and steps to be followed on issues that may have legal implications. This paper examines the importance of legal Units in the educational institutions, the function of such units and consequence of the non existence in an Educational Institutions.Item Non-disclosure of reasonable cause of action: a critical appraisal(International Legal research House Ltd., 1999) Aina, K.Item Street trading,human rights and health issues: a study of young girls in Nigeria(1999) Bamgbose, O.The social practice of street trading now a problem is growing in Nigeria and it is attracting official attention. This cancerous social problem spreading to the urban cities in Nigeria has amongst its victims, children from ages seven and sometimes lower, hawking all kinds of items on and along major busy roads in Nigeria. Such children risk their lives and health, face vehicular and other dangers and constitute obstruction to vehicles. This paper identified poverty as the major cause of street trading. Other causes discussed include social causes such as the break down in the social institution like the family and school and political cases . The health implications discussed are sexual abuse, drug abuse and dependence, tiredness and fatigue, bad and unhygienic eating habit and vehicular accident. The Human Right implications include child exploitation, neglect and abuse. Finally, solution proffered includes legislative evaluation, publicity and awareness campaigns of the danger of street trading and the introduction of relevant educational policies.Item The one year and one day rule of law of murder revisited(1999) Bamgbose, O.Item Non-disclosure of reasonable cause of action: a critical appraisal(International Legal research House Limited, 1999) Aina, K.Item Inhibition of women in leadership roles : A legal perspective(Institute of African Studies, University of Ibadan, 2000) Bamgbose, O.Item Directors fiduciary duty to avoid conflict of duties and interest - search for a general test(Kins Publishers, 2000) Aina, A. A.; Taiwo, E. A; Onakoya, O.OItem Legal and cultural approaches to sexual matters in Africa: the cry of the adolescent girl(University of Miami, 2001) Bamgbose, O.Item The machinery of justice in Nigeria(Adimula Press, 2001) Aina, K.Item Minority protection and corporate litigation in Nigeria(Department of Private and Commercial Law, Ogun State University, Ago-Iwoye, 2001) Aina, A.A.