Modern corporations are governed by policies established in conformity with legislation in the countries where they operate. Nevertheless, certain corporate decisions are oftentimes left to officials who engage in different kinds of unethical practices. One method of exposing immoral activities in corporations is through whistle-blowing. This paper, using the critical theory framework, evaluates the concept of whistle-blowing and how it can be used to prevent corporate misconducts in Nigeria. While the concept encourages ethical practices and helps in improving internal efficiency in corporations, its use in Nigeria is virtually non-existent. The paper argues that this is attributable to the absence of a comprehensive legislation on whistle-blowing, coupled with the dearth of strong institutions to protect whistleblowers. It suggests that Nigeria needs a comprehensive legal and institutional framework for the regulation of whistle-blowing, if it must enjoy the benefits derivable from it.
Section 34 of Nigeria’s Arbitration Act provides that ‘[a] court shall not intervene in any matter governed by this Act, except where so provided in this Act’. Relying on this provision, the Court of Appeal recently set aside the interim order of a High Court restraining arbitration proceedings, reasoning that the High Court lacked the jurisdiction to make the order. It is argued in this comment that the Court of Appeal may have reached the right decision in that case, but for the wrong reason. Nigerian courts of superior record derive their powers from the Constitution; the Arbitration Act cannot operate to diminish the powers granted to these courts by the Constitution.
A local government is the third level in Nigeria’s federal government structure. It is this administration that addresses the affairs of the local people. Unfortunately, the local governments experience difficulty when attempting to raise the funds that are required for effective service delivery. Legally, this unfortunate situation has been attributed to their lack of taxing power. But this article argues otherwise. It maintains that, although the constitution is ineptly drafted in this respect, local governments are constitutionally empowered to tax. A survey identified certain socio-legal factors militating against the exercise of taxing powers and provided possible remedies to the identified problems.
Nigeria, local government, local people, tax, taxing powers, impose tax, collect tax, federalism, socio-legal problems; lack of financial authority.
The use of experts in the review of tax cases is recognized globally. Nigeria appears to appreciate the importance of this practice. However, several previous attempts to establish tax courts or tribunals have been frustrated due to a lack of constitutional support. In the search for a better model for Nigeria, this article examines the US and Canadian experiences of using specialized tax courts or tribunals to see what lessons Nigeria could learn. The two north American experiments justify the use of tax courts as better alternatives to what Nigeria currently has. In particular, the Canadian experience appears to be more suited to the Nigerian context. Therefore, it is argued that Nigeria's 1999 Constitution should be amended to establish a Tax Court of Nigeria, which should be recognized as a superior court of record.
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