DLSS https://ir.nilds.gov.ng//handle/123456789/24 2026-09-20T22:01:37Z 2026-09-20T22:01:37Z Ibrahim, Ibrahim Bello Yahaya, Shamsu https://ir.nilds.gov.ng//handle/123456789/3564 2026-09-10T06:29:16Z 2026-07-01T00:00:00Z

A Review of the Legal Framework on Tax Reform in Nigeria Ibrahim, Ibrahim Bello; Yahaya, Shamsu For decades, Nigeria's domestic revenue mobilisation was hindered by a fragmented tax system, administrative duplication, a low tax-to-GDP ratio, and a heavy compliance burden on micro, small, and medium-sized enterprises. Nigeria's pre-reform fiscal landscape comprised numerous distinct taxes and levies collected by various federal, state, and local government agencies, creating systemic friction and elevated business operating costs. In response, the Presidential Fiscal Policy and Tax Reforms Committee recommended a complete overhaul of the tax architecture. On 26 June 2025, President Bola Ahmed Tinubu signed into law four statutes, including the Nigeria Tax Act, 2025, the Nigeria Tax Administration Act, 2025, the Nigeria Revenue Service (Establishment) Act, 2025, and the Joint Revenue Board (Establishment) Act, 2025. Collectively known as the Tax Reform Acts, these statutes commenced operation on 1 January 2026

2026-07-01T00:00:00Z Ibrahim, Ibrahim Bello Yahaya, Shamsu https://ir.nilds.gov.ng//handle/123456789/3563 2026-09-10T06:32:03Z 2026-07-01T00:00:00Z

A Review of the Legal Framework Governing Electoral Processes and Technological Integration in Nigeria Ibrahim, Ibrahim Bello; Yahaya, Shamsu Electoral integrity and technological innovation are critical to sustaining public trust in democratic governance. The enactment of the Electoral Act (Amendment) Act, 2026 followed sustained public and judicial scrutiny of the shortcomings of the Electoral Act, 2022. During the 2023 general election, a substantial proportion of polling-unit results, on some accounts under a third within thirty-six hours of the close of polls, were not uploaded to the INEC Result Viewing Portal, a gap that fuelled widespread allegations of manipulation and gave rise to extensive post-election litigation. The Supreme Court, interpreting section 60 of the 2022 Act in Oyetola & Anor v INEC & Ors, held that the electronic transmission of results to the Portal was not a mandatory condition precedent to the validity of an election, since the 2022 Act left the manner of transmission of results to the discretion of the Commission rather than prescribing electronic transmission as a binding legal requirement. That ruling, while doctrinally sound, was widely perceived as exposing a legislative gap: the 2022 Act had introduced the technology of electronic transmission without correspondingly elevating it to a binding legal obligation, leaving room for disputes as to whether figures on the Portal or manually collated figures should prevail where the two diverged.

2026-07-01T00:00:00Z Amali, Mohammed Onyilokwu Andemi, Shalom Danlami https://ir.nilds.gov.ng//handle/123456789/3490 2026-03-23T09:11:37Z 2026-01-01T00:00:00Z

From Crafting Laws to Evaluating Impact: An Analysis of the Role of the Legislative Drafter in Post-Legislative Scrutiny Amali, Mohammed Onyilokwu; Andemi, Shalom Danlami Post-legislative scrutiny (PLS) has emerged as a critical mechanism for assessing the effectiveness, relevance, and impact of enacted laws. This paper examines the evolving role of the legislative drafter in PLS, challenging the traditional view that drafters’ contributions end at enactment. Drawing on doctrinal analysis and comparative insights, the paper posits that drafters are pivotal in ensuring laws are not only well-written but also operationally effective. The paper finds that drafters facilitate PLS by clarifying legislative intent, interpreting statutory provisions, advising oversight committees on implementation gaps, and embedding evaluative mechanisms that enhance accountability, measurability, and adaptability. The paper also finds that despite their potential, drafters’ engagement in PLS is often constrained by institutional and capacity limitations, including limited staffing, insufficient training in monitoring and evaluation, weak interdepartmental coordination, and restricted access to implementation data. The paper recommends institutional reforms to formalize drafters’ PLS roles, targeted capacity-building programs, strengthened collaboration between drafting offices, legislative committees, and research institutions, robust knowledge management systems, and a cultural shift towards continuous, adaptive law-making. By integrating these measures, drafters can bridge the gap between legal drafting and societal impact, reinforce policy coherence, enhance democratic accountability, and strengthen transparency. The positions the legislative drafter as a central agent in translating statutory craftsmanship into tangible social, economic, and governance outcomes, demonstrating that effective law-making is a continuous process that extends from conception to post-enactment evaluation.

2026-01-01T00:00:00Z Amali, Mohammed Andemi, Shalom Danlami https://ir.nilds.gov.ng//handle/123456789/3349 2026-02-09T15:46:29Z 2025-10-01T00:00:00Z

Interrogating the Theories of Punishment under the Violence Against Persons (Prohibition) Act, 2015 Amali, Mohammed; Andemi, Shalom Danlami Theories of punishment provide the philosophical foundation upon which criminal sanctions are justified, ranging from retribution and deterrence to rehabilitation and restorative justice. In Nigeria, the enactment of the Violence Against Persons (Prohibition) Act 2015 (VAPP Act) marked a watershed moment in the criminal justice landscape by codifying offences relating to gender-based violence, harmful traditional practices, and other forms of abuse. This article interrogates the theories of punishment underpinning the VAPP Act, examining whether its penal provisions reflect retributive, deterrent, rehabilitative, or restorative philosophies, or a hybrid of these models. The article argues that the reliance of the Act on retributive and deterrent theories of punishment, while offering limited mechanisms for rehabilitation of offenders or restoration of victims, occasions a disconnect between its intention and the reality of the sanctions its provides. The article also argues that the gap between the Act's transformative rhetoric and its largely punitive penal Orientation undermines its long-term effectiveness in addressing structural violence and entrenched cultural practices. The paper recommends a more deliberate recalibration of the Act towards stronger restorative and rehabilitative mechanisms in order to align its provisions with the stated objectives of victim protection and social tranformation.

2025-10-01T00:00:00Z