Administration In Nigeria Research Articles

Strategic Repositioning of Tax Administration in Nigeria Through Transfer Pricing

The need to diversify revenue sources in Nigeria through taxation cannot be over-emphasized especially with the advent of Corona Virus (COVID-19) which seem to strengthen international trading and the tax administrators a key to achieving the desired tax revenue. It is therefore pertinent tat tax administration in Nigeria is properly positioned to properly handle tax issues around transfer pricing for an enhanced tax revenue in Nigeria. In this study, the researcher evaluated the different components that could strategically reposition tax administration in Nigeria for optimum tax revenue through Transfer Pricing. This research paper employed theories and empirics in examining all the variables involved in the discussion. There was a relatively broad review of literatures covering the prospects, challenges as well as the efforts of government towards the optimization of Transfer Pricing Taxation (TPT). Survey and descriptive research designs were employed for this study and SPSS was employed for data analysis. There was performance of descriptive statistics on the demographic information of the respondents while the influence of the variables on the strategic repositioning of tax administration through transfer pricing in Nigeria were determined through the use of T-test data analysis. Reliability test was done using Cronbach’s alpha to measure the reliability of the instrument. The findings revealed that tax administrators and other stakeholders are undecided about the adequacy of various provisions in the tax laws/regulations to handle domestic transfer pricing matters such as evasion and aggressive avoidance schemes leading to Base Erosion and Profit Shifting; the capacity, capability and motivation of tax administrators for same purposes. Recommendations were offered.

Record Keeping Management for Effective Administration of Secondary Schools in Nigeria

The aim of the study was to find out the extent to which management practices in record keeping will affect the effectiveness of secondary schools administration in Nigeria. A descriptive survey design was used and a sample of 255 staff members randomly selected from all 15 schools of the Baptist Mission Schools of the Nigerian Baptist Convention was used for the study. Two hypotheses guided the study. Data were collected using a questionnaire entitled “School Record Keeping Management Practices Questionnaire (SRKMPQ)”. Data were analysed using multiple regressions and t-test statistics. The result of the study revealed management practices in record management had a significant relationship in the effectiveness of secondary schools administration. The management practices variables made significant contribution in the determining effective secondary school administration in Nigeria through record keeping. Premised on the findings of the study, it was recommended that each school administrator should set out guidance that will encourage appropriate standards for record keeping. Other suggestion included sufficient training and retraining on the importance of the records keeping, the technicalities of managing them and finally adoption of information and commutation technology for school record keeping management. Keywords: Record Keeping, Management, Managerial Practices, Administration, Secondary Schools DOI: 10.7176/JEP/12-1-10 Publication date: January 31 st 2021

Primary Education Administration in Nigeria: Challenges and Strategies for Improvement

Primary Education Administration in Nigeria: Challenges and Strategies for Improvement

The Role Advocacy in Special Needs Education Administration in Nigeria

The Role Advocacy in Special Needs Education Administration in Nigeria

The Rights of Detained and Condemned Prisoners in the Nigerian Correctional Facilities – A Synopsis of the Legislative Framework

The Rights of Detained and Condemned Prisoners in the Nigerian Correctional Facilities – A Synopsis of the Legislative Framework Dr Alaba Ibironke KEKERE Abstract Prisoners are generally denied certain rights as a result of incarceration. They are subjected to restrained movement and do not have assurance of freedom of personal liberty as guaranteed under the law. In Nigeria, prisoners are treated as if they are without rights despite that the only right taken away from a prisoner is the right to personal liberty and perhaps, right to privacy. Therefore, this article examines basic fundamental human rights which should not be forfeited as a result of incarceration as it argues that human rights are universal and apply to all humans irrespective of their location. It is observed that Nigeria has failed in its obligations to comply with the provisions of international instruments that guarantee prisoners‟ rights despite being a state party while the relevant provisions of the Constitution are not being enforced. Therefore, measures must be put in place to domesticate the instruments so as to ensure full compliance with the provisions that could ensure functional and efficient prison administration in Nigeria. Non-legislative measures are needed to tackle the continued disrespect of the rights of prisoners in Nigeria. Full Text: PDF DOI: 10.15640/jlcj.v9n1a2

High Prevalence of Phenotypic Resistance to Colistin, Tigecycline and Netilmicin in a Region with no History of Colistin Administration in Nigeria.

Colistin is currently used as a last line antibiotic for the treatment of extensively drug-resistant Gram-negative bacteria. The widespread dissemination of ESBL-producing and carbapenem-resistant Gram-negative bacteria necessitated the re-introduction of colistin which was initially abandoned as a result of high toxicities. This study aimed at determining the epidemiology of Enterobacteriaceae isolates that are resistant to colistin, tigecycline, and netilmicin and the risk factors that may contribute to the resistance observed within Southeastern Nigeria. A total of 400 participants who came to the hospitals for various reasons and suspected to have bacterial infections were enrolled in this study. Phenotypic resistance to colistin was detected using broth microdilution technique on cation - adjusted Mueller-Hinton broth while resistance to colistin and netilmicin was detected using the Kirby-Bauer disk diffusion method using tigecycline disk (10 µg) and netilmicin disk (30 µg). Risk factors were determined by the administration of questionnaires to the participants. Our study found an overall high prevalence of colistin - resistant Enterobacteriaceae (45.8%) and a high prevalence for colistin and tigecycline (22.2%) and colistin and netilmicin (31.7%) resistant isolates. Among the risk factors that contribute to colistin, non-completion of antibiotics was found to be more significant (p = 0.039 and an odds ratio of 0.324 - 0.972 at 95% confidence interval). Our finding is significant in that colistin resistance was determined to be present among populations that have not been exposed to colistin therapy.

Public Universities Administration in Nigeria: Challenges and the ways forward

This article discussed the problems facing the universities administration in Nigeria. Secondary data was used to support the points raised in the article. The secondary data were sourced from print materials and online publications by recognized institutions and individual author. There are many problems hindering smooth administration of Nigerian public universities. Some of the problems include; inadequate funding, inadequate academic staff, inadequate infrastructural facilities, brain-drain, incessant strike actions by the universities unions, institutional corruption, insecurity problems, weak administrators and poor capacity development of academic staff , political interference in the universities administration, indiscriminate issuance of licenses for establishing new universities, universities autonomy dilemma, poor Internally Generated Revenue (IGR) among others. To solve these challenges, this article recommends: that the government should increase the funding universities, employ of more academic staff, provide adequate infrastructural facilities, implement all agreement with unions, ensure effective staff development programme and effective motivation policy.

Challenges of Participatory Development in West Africa: A Study of Nigeria’s Vision 20:2020 Economic Blueprint

The formulation and implementation of development plans serve as the benchmark for evaluating economic progress in different sectors of an economy. Since independence, successive administrations in Nigeria have paraded different economic development plans. At the continental level also, several development programmes have been articulated for driving development in the countries of Africa. Many times, supposed laudable economic programmes have failed to identify with the interest of citizens, largely due to poor communication of such programmes. This study investigated citizens’ participation in the implementation of Nigeria’s Vision 20:2020. Among others, the study asked the following questions: to what extent are Nigerian citizens aware goals of Vision 20:2020 economic blueprint? What were the media used in popularising Nigeria’s Vision 20:2020 economic blue print? The study was anchored on the Participatory Development theory. The survey research design was used to study a population of 84, 004, 084 from which a sample size of 384 respondents was drawn. The sample was based on Keyton’s sampling system. Findings of the study showed that many citizens of Nigeria do not understand the goals of Vision 20:2020. It was also found out that many citizens of Nigeria cannot identify development projects executed in line with the goals of Vision 20:2020. Based on these findings, the study recommended, among other things, that Nigerian government should partner with civil society organisations to popularise the goals of Vision 20:2020. It was also recommended that citizens of Nigeria should be encouraged to participate in the formulation and implementation of development programmes.

Transport Administration in Nigeria and Britain: Prospects, Issues and Recommendations

Transport, due to its ubiquitous nature, takes a key position in contemporary discourse as a critical sector that impacts governance, economic and social wellbeing of the national development. The unprecedented transportation challenges, particularly in the sub-Saharan states, have a significant implication on the performance of their economies. These challenges, more often than not, are generated by disequilibrium in the policy of the government as it affects transport administration. The study takes a comparative evaluation of the extent, dimension and manner of transport administration in Nigeria and Britain. The approach involves a documentary search of the policy intervention of transport administration in both countries. The study identifies the issues and challenges of transport administration lapses, especially on the part of Nigeria and relevant recommendation to improve transport administration for national economic development.

ELECTIONS AND DEMOCRATIC DEFICITS IN NIGERIA’S FOURTH REPUBLIC: A COMMENTARY

Este artigo é um comentário que interroga o fenômeno de déficits democráticos na Quarta República da Nigéria, com base em uma análise exploratória de fontes secundárias. A essência do governo é a realização do bem público. O governo democrático é aclamado como o mais adequado para determinar e implementar tal mandato. Aliás, essa não foi uma experiência geral nas democracias do mundo. As sucessivas administrações democráticas na Quarta República da Nigéria deixaram muito a desejar em relação ao cumprimento de seu mandato democrático por meio de representação adequada e boa governança. Séries de eleições produziram diferentes culturas de supostos representantes das pessoas. No entanto, as condições existenciais do povo não foram tocadas de maneira a justificar que esses representantes governem na instância do povo, e muito menos representem seus interesses e aspirações. Os grandes déficits de democracia a esse respeito justificaram a submissão deste artigo ao efeito de que a democracia eleitoral na Quarta República da Nigéria não produziu os dividendos democráticos necessários em termos de governança eficiente e representação efetiva.

Reflections on Some Emerging Issues in Tax Administration in Nigeria

The dynamic nature of taxation requires a robust means of interpreting tax laws to accord with emerging economic realities. In Nigeria, the Tax Appeal Tribunal, as a first-line quasijudicial tax adjudication body, is gradually making its mark in the development of a clear tax jurisprudence by resolving disputes and controversies arising from the operation and administration of tax laws through purposive interpretations in line with best practices. Tax Appeal Tribunal, Nigeria, Federal Inland Revenue Service, VAT, Companies Income Tax Act.

Youth Crime and Justice Administration in Nigeria: The Inmates’ Experiences, Perceptions and Outcome

Youth Crime and Justice Administration in Nigeria: The Inmates’ Experiences, Perceptions and Outcome

Unabated Corruption in the Government of Nigeria Despite the Economic and Financial Crimes Commission: Who Bells the Cat?

This paper examines the different dimensions and continuous corrupt practices in the federal government of Nigeria amidst President Buhari administration’s anti-corruption songs and war (2015 – date). It is observed that the menaces of infrastructural deficits are persistent and unabated due to billions of dollars that are carted away by both political and public office holders on a seasonal basis, and misfit appointment of public officials popularly referred to as ‘favoritism’ and the ‘lopsidedness.’ The study which is qualitative with data gathered from secondary sources. The paper found the fact that political and public office holders across administrations in Nigeria perceived corruption as a worthwhile venture despite the campaign against corruption. It is also noticed that the EFCC created to lead the anti-corruption war only barks without biting. The study advocated, among others, that the National Assembly should immediately reevaluate and review the Nigerian administration of the criminal justice system. 

Academics and Election Administration in Nigeria

AbstractDemocratization has proceeded in Africa in terms of implementing multiparty democracy. However, there are still major challenges with this process across the continent. By examining the contribution of the intellectual to election administration in Africa vis‐à‐vis the political obligation of the citizen to the state, the knowledge of political science plays a significant role in resolving the challenges mitigating against democratic consolidation in the continent. This article interrogates the responsibilities of university academics in election administration from 1959 to 2019 and recounts the impact of such interventions for democratization and political stability in Nigeria. Our enquiry reveals that many of the problems undermining election administration are clearly beyond the interventions by these academics. The constraints and limitations of university academics in their efforts as instruments of large‐scale political change in Nigeria are connected largely with the fact that no institution or segment of the society is insulated from the power associated with politics in Nigeria. Accordingly, beyond election administration and also beyond the role of the intelligentsia therein, Nigeria's political ecology must undergo significant holistic changes to deliver a credible, fair and transparent electoral process. © 2020 John Wiley & Sons, Ltd.

NEW TRENDS IN LEADERSHIP AND GOVERNANCE IN AFRICA: THE JONATHAN – MANDELA EXPERIENCE

This paper examined the changes recorded in the leadership and governance structure in Africa with particular reference to the Jonathan and Mandela administration in Nigeria and South Africa respectively. The study made use of secondary data while the analysis was done qualitatively through contents analysis. Conflict theory was also applied to guide the study. Findings revealed that the policy actions and leadership styles of some African leaders affected the quality of leadership and governance structure in various African countries. The paper concluded that the gains recorded in the democratization process in Africa can be sustained when leaders and citizens abandon sit-tight leadership and embrace democratic values and principles as clearly demonstrated by Dr Goodluck Ebele Jonathan of Nigeria and Nelson Mandela of South Africa.

English

This article re-examines and reassesses Nigeria’s foreign policy from 1960 to 1979. From independence in 1960, all the administrations in Nigeria had similar foreign policy objectives until 1975 when General Murtala Mohammed became the Head of State. General Mohammed was killed in a failed military coup d’état and General Olusegun Obasanjo, his deputy, became the head of state; hence, the usage of Mohammed-Obasanjo administration. The administration of Mohammed and Obasanjo witnessed the first time that Nigerian broke away from her traditional-moderate way of pursuing foreign policy objectives to a new style with emphasis on action, rather rhetoric. The aim of this review article was to re-examine and reassess the transformations in Nigeria’s foreign policy and diplomacy during the administration of Mohammed and Obasanjo. This review article discovers that Nigeria’s foreign policy truly transformed from reactionary, conservative, static, and lacklustre nature to inspiring, progressive, radical, and dynamic during the administration of Generals Murtala Mohammed and Olusegun Obasanjo. The article concluded that the Mohammed-Obasanjo’s foreign policy was the best in Nigeria from independence in 1960 to 1979 when Obasanjo handed power to President Shehu Shagari.   Key words: Nigeria, foreign policy, diplomacy, international relations, security.&nbsp

Interrogating the Impact of Voluntary Asset and Income Declaration Scheme (VAIDS) on Tax Administration in Nigeria

This paper examined the impact of the Federal government of Nigeria’s tax amnesty programme tagged “Voluntary Asset and Income Declaration Scheme (VAIDS) on tax administration in Nigeria. This task is premised on the global reality of governments facing challenges funding developmental projects and other government paraphernalia due to paucity of funds as a result of tax evasions and tax avoidances. In most developing countries such as Nigeria, this tax evasions and avoidances have serious repercussion on the economic growth and development strides of the nation. To avert this menace, the federal government of Nigeria in line with some other countries of the world, created a tax amnesty window called Voluntary Assets and Income Declaration Schemes (VAIDS) to beat tax defaulters at their game and boost revenue generation towards generating the needed funds for developmental projects. For the purpose of this examination, data were generated through the secondary sources of data collection and analyzed with the content analysis. From the analysis, the paper found among others that VAIDS has impacted positively on revenue generation by expanding taxpayer’s data base and also enhanced the identification of tax defaulters. However, poor adoption of information and communication technology (ICT) and the inadequate publicity among others are the constraining factors to VAIDS achievement of its US$1bn target. Based on the findings, the paper recommends among others, proper institutionalization of ICT in data management for tax registration, assessment and collection processes and enforcing the penalties associated with not complying with VAIDS mercy window.

Financial resource management in the Nigerian public sector: policy measures to address loopholes

Despite concerted efforts made by successive government administrations in Nigeria to eliminate or better still minimize the menace of fraud, embezzlement, misappropriation of funds, inflation of contract prices, payment of salaries to ghost workers etc., it seems as if the challenge is far from being over. It is believed that the implementation of effective and efficient financial control systems may result in better performance, accountability, and better reporting process in the public sector. This study aims to assess the effectiveness of financial control in the public sector of Nigeria using Akoko South-West Local Government Area (ASWLGA) as a case study. The study employed both descriptive and econometric analytical methods to achieve the stated objectives. Specifically, the hypotheses were tested using regression analysis based on the primary data collected. The study revealed that the level of financial control in ASWLGA is adequate and capable of reducing financial misappropriation and that financial control is also cost-effective. However, there is a need for regular review of the financial control system in order to boost the effectiveness of the public sector.

Does the Gender of Ministers Matter? A Critical Analysis of the Appointment and Performance of Women Ministers under President Goodluck Jonathan’s Administration in Nigeria, 2011-2015

In a presidential system of government, the executive arm is the highest organ of policy formulation and implementation. This, to a large extent, is complemented by the oversight and law making functions of the legislature for a functional governance. In addition to the President and the Vice President who are often elected, several appointees of the President make up the executive council, and are responsible to the President who takes stock of their performance and determine their continued relevance in office. Researches on gender studies often highlight the roles of these appointees, especially in respect to parity issues and the need for equal representation. Surprisingly, however, scholarly works on gender and politics in Nigeria often fails to study the activities of women ministers and their impact on policy. The Goodluck Jonathan administration is credited for mobilizing the highest proportion of women into ministerial positions since the dawn of the Fourth Republic. It then becomes imperative to ask if the performance of the women ministers, considering the influence they wield under the regime, portrays them as acting in the interest of women in the country. Drawing largely on secondary data. The study seeks to answer this question by profiling the women appointees and investigating the factors that influenced the unprecedented increase in the number of women ministers under President Jonathan’s administration, with a view to assessing their impact on policy making especially with regard to women issues.

Diversification and Economic Growth in Nigeria (1981–2016): An Econometric Approach Based on Ordinary Least Squares (OLS)

Economic diversification has been the glamour of successive administrations in Nigeria, especially amidst the dwindling oil-revenue in recent years, which has resulted from the fluctuations in world crude oil prices. This study aims at investigating the impact of diversifying the economy on the economic growth in Nigeria. Secondary data on GDP growth rate as a proxy for economic growth, non-oil GDP as a proxy for GDP diversification, non-oil export as a proxy for export diversification, investment and exchange rate, between 1981 and 2016, were adopted in the study. An econometric approach of Ordinary Least Squares (OLS) was adopted to empirically analyze the collected data and the result revealed that non-oil gross domestic product impacted positively and significantly on economic growth while exchange rate had an inverse but significant nexus on economic growth in Nigeria, within the period covered in the study. However, non-oil export and investment impacted positively but insignificantly on economic growth in Nigeria. The study recommends the encouragement of increased productivity in the real sector as well as the adoption of stable and favourable exchange rate policies by the government in order to accelerate economic growth in Nigeria.