In our opinion that which can pass as economic crime is not limited to that which comes within the scope of the definition above. This submission is premised on the recognition of the fact that the linchpin of economic crimes is the anticipated yield, the fact that it oftentimes manifests as...

The fact that the third world is characterized by low indices of development is now no news. What is also no news is the fact that amongst government of nations and scholars, there are deliberations and moves as per that which has to be done to improve the level of development in third world...

This paper has as its scope the Nigerian tax system. It is divided into two. Part I is gives the gist of the system without embarking on an analysis of the mechanics of its components. Part II focuses on some of the changes in the system that has contributed to giving it its present form. It...

Growth development theorists such as Rowstow have averred that third world countries (TWCs) need foreign Aid to stimulate development and move them into the 'take-off stage' which is characterized by growth and development. However, after decades of aid inflow into TWCs, the majority of TWCs are...

Research and studies have shown a direct relationship between the viability of the agricultural sector of an economy and its development. The relationship stems from the fact that agriculture in addition to providing for the dietary needs of the society is an employer of labour and potential...

With the thesis that taxpayers have rights akin to human rights, this article evaluate specific powers, policies and processes (the tax refund process, the pay-before-argument rule, the power of substitution and the exchange of information) of the Federal Inland Revenue Service (FIRS) of Nigeria...

The focus of this paper is to briefly adumbrate a few of the fall out of the utilisation of ICT within the polity. In achieving the foregoing, the focus is on Nigeria and the Nigerian as independent entities

For centuries man has fought wars, bringing pain and tears upon itself. The ugliness of this endeavor is one which has been acknowledged in different fora even by those who have not participated in or experienced one. This reality has led to diverse machineries being put in place to ameliorate...

Reforms are overt responses to the need for reorganisation so as to bring about a change in the existing status quo for the purpose of achieving an improved state or efficiency. eforms are actuated by a myriad of reasons, amongst which is the exigencies of the dynamics of business and commerce....