FACULTY OF LAW
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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 Juvenile justice system in Nigeria - a case for urgent reforms(Teton Book Makers for Society for International Development, Ibadan, 1991) Bamgbose, O.Item Women and the prison system in Nigeria(Ibadan Socio-Economic Group, 1991-07) Bamgbose, O.Item The legal implication of drug abuse on man and animals in Nigeria(Association of Private Veterinary Medical Practitioners, Oyo and Osun State Branch, 1992-10) Bamgbose, O.; Faturoti, L.Item Prospect for the reforms of the Nigerian law of sedition(Current Law Publications, Lagos, 1993) Bamgbose, O. AItem Sexual offences and the law in Nigeria: an injustice to the female adolescent(1994-07) Bamgbose, O. AIn recent times, cases of sexual assaults on female adolescent girls is growing in prominence .This constitute a serious jeopardy to the adolescent girl in Nigeria . Under the Nigerian Laws, sexual offenses are extensively dealt with . The question however is the fairness of the law to the victim – the adolescent girl . This paper examines the law on some sexual offenses, the process of investigation and prosecution. These issues would be critically examined vis a vis the effect and fairness of the adolescent girl .Finally recommendation would be made on how the law can bring justice to the adolescent girlItem Qualitative investigation of local participatory structures and good governance in Oyo state(1995) Ugbede, I. B.; Bamgbose, O. A.Item The protection of Nigerian citizens from arbitrary arrest(Kluwer Academic Publishers and Martinus Nijhoff Publishers, 1995) Bamgbose, O. A.Item A critical examination of legal aid in Nigeria(Faculty of Law, University of Ibadan, 1996) Bamgbose, O.Item Some recent developments in Nigerian company law(1996) Aina, K.Item Some recent developments in Nigerian company law(1996) Aina, K.Item Legal consequences of bush burning and forest fires in Oyo, Osun, Ogun and Ondo States: The criminal and civil consequences(Nigerian Institute of Social and Economic Research, Ibadan, 1996-01) Bamgbose, O. AThis paper examines existing Laws, By-Laws and Regulations guiding bush burning and forest fires in Oyo, Osun , Ogun , and Ondo States of Nigeria and highlights the legal consequences from the criminal and civil perspectives of breaching the law . Every year, properties worth millions of Naira are destroyed in these states as a result of fire incident caused by farmers , hunters and nomads who use fire for land clearing , killing of animals or growth of foliage for animals respectively. Bush burning has been particularly recognized as a precarious agent of accidental fire outbreaks. Though bush burning is an acceptable customary practice , effort should be made to introduce new improved and more productive methods of farm clearing and hunting methods to people in these StatesItem Violence against women: a recurring international and criminological problem(Society for International Development, Ibadan Chapter, 1996-12) Bamgbose, O.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 Legal framework in support of civil society(1997-04) Bamgbose, O.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.