4 research outputs found
An Examination of Legal Regulation and Environmental Impacts of Telecommunications Installations in Nigeria
No full textFor telecommunications services to be effective and meet minimum global standards in a given economy, telecommunications installations need to be technically specified and regulated. This is to ensure efficient control and management of the environment where the installations are being made. The environmental impact of the installations therefore cannot be over-emphasised. This paper examined the legal regulation of telecommunications installations, especially masts and towers. It also considered the environmental impacts of telecommunication installations. It also considered the roles of concerned regulatory authorities vis-a-vis their regulatory functions in the provisions of effective telecommunications services through telecommunications installations and provision of healthy environment.It has been found that despite the statutory regulation of telecommunications on one hand and the environment on the other hand, there appears to be statutory overlaps in the functions of regulatory authorities. This has resulted in a face-off among the relevant authorities. The issue is whether the provision of telecommunications services must be given priority to the detriment of a healthy environment. The paper recommended that there should be periodic review of relevant regulations and guidelines on telecommunications installations for effective telecommunications service delivery without unnecessarily tampering with the health of the citizenry. Keywords: telecommunications intallations, environment, service provide
An Overview of Legal Regulation and Institutional Framework for the Nigerian Tax Policy and Administration
No full textThe Nigerian Tax System is generally looked upon as a source of Government revenue in so far as economic activity is carried on in the society. Recent developments in the global economy have significantly impacted Government revenue and this has directed focus on taxation as a sustainable source of income to the government.
The various tax authorities at all levels of government have difficulties in adhering to the statutory roles and collectible taxes in their various jurisdictions. The taxpayer is therefore at the receiving end as he is at a loss as to which tier of government collects which tax. The resultant effect is non-payment of tax or non-compliance with tax laws. It is in line with this that the National Tax Policy intends to create awareness on the importance of the role, which taxation can play in securing a stable flow of revenue for the Government.
This paper discussed the Nigerian Tax policy and administration with a view to finding solutions to the challenges in the policy issues and administration of tax in Nigeria. The paper recommended that there is a need for public enlightenment and tax information and research services should be embarked upon by various tax authorities and administrators, and tax payers should be made to see the benefits of their taxes. The whole essence is to maximise tax revenue within the jurisdiction of each Government in line with Constitutional and statutory provisions.
Key words: Taxation, Tax Policy, Tax Administratio
Legal Effects of Environmental Taxation in Tackling Greenhouse Gas Emission in Nigeria: The Need for a Comprehensive Legal Framework
No full textReducing greenhouse gas emissions has emerged as a significant undertaking undertaken by nations worldwide, driven by the urgency to address the escalating global climate change and its widespread impacts. However, Nigeria has exhibited limited progress in tackling the challenges of climate change and other environmental issues inside its borders. This article focuses on examining environmental taxation as a potential strategy for addressing environmental concerns in Nigeria. It draws upon examples from several European countries that have effectively utilised environmental taxation as a means of achieving notable achievement in environmental protection. The study is relevant in the current context, as it is imperative to promptly explore strategies for overcoming the environmental difficulties faced by Nigeria. It is also crucial to promptly intensify the implementation of environmental taxation in Nigeria to effectively discourage individuals or entities from engaging in activities that contribute to environmental degradation. This measure will ultimately lead to a significant reduction in environmental pollution throughout the country, thereby addressing the issue of greenhouse gas emissions, which are primarily responsible for global climate change. The subject of environ mental taxes and their implications in addressing environmental concerns, particularly in the context of Nigeria, has garnered significant attention in academic discourse. Like many other nations, Nigeria has pressing environmental issues that necessitate the implementation of effective policies and regulations. In this regard, the role of environmental laws and their potential impact on mitigating climate change is the subject of scholarly investigation. This paper concludes by stating that there is no comprehensive legal framework on environmental taxation in Nigeria and thereby recommends a standardised law on environmental taxation
AN EXPLORATION OF THE IMPLICATION OF THE BURDEN OF MULTIPLE TAXATION ON THE TELECOMMUNICATIONS SECTOR
No full textThe telecommunications services have witnessed exponential growth in the recent past. This is not unconnected with developments in Information and Communications Technology. Despite this growth, the telecommunications industry has been bedevilled with high and multiple taxation, the resultant effect of which has adversely hindered the overall development in the telecommunications sector. This paper therefore seeks to examine the issue of multiple taxation and how it has impacted on quality telecommunications services. The methodology employed in this paper is doctrinal with the use of both primary and secondary sources of law. The primary source includes statutory provisions and relevant judicial authorities while secondary source includes journal articles and other internet materials. It has been found that the adverse effects of multiple taxation on both the telecommunications service providers and subscribers are too enormous on quality telecommunications services. And this is, among others, as a result of multiple regulatory regime. The paper therefore recommended that all laws and regulations governing telecommunications services should be reviewed with a view to identifying unpleasant multiple regulatory regimes on taxation of telecommunications services and amend or repeal such laws and regulations in such a way to avoid multiple taxes of telecommunications services
