Introduction On June 26–27, 2025, President Bola Ahmed Tinubu signed into law four transformative tax reform bills aimed at overhauling Nigeria’s complex, fragmented, and inefficient tax regime. The new statutes—the Nigeria Tax Act (NTA), Tax Administration Act (NTAA), Nigeria Revenue Service Act (NRSA), and Joint Revenue Board Act (JRBA)—form the cornerstone of the Federal Government’s Medium-Term Fiscal Framework and Tax Policy Agenda 2023–2026. Collectively referred to as the 2025 Tax Reform Acts, they are expected […]

Introduction “Officer, what did I do wrong?” is a question countless Nigerians have asked when flagged down at checkpoints or stopped on the streets. In Nigeria today, stop and search operations—especially by the police and other security agencies—are a routine part of law enforcement. However, while these operations are intended to prevent crime and maintain order, they are often marred by arbitrariness, abuse, extortion, and grave human rights violations. This article examines the legal framework […]

Nigeria and South Africa are the two largest economies in Africa, but they have different economic structures, strengths, and challenges. Below is a comparison and contrast of their economies: GDP & Economic Size Factor Nigeria South Africa Nominal GDP (2024) $395 billion $401 billion Real GDP Growth (2024 est.) ~3.3% ~1.2% GDP Per Capita ~$1,700 ~$6,700 Nigeria has a larger population but lower GDP per capita, indicating lower average income levels. South Africa has a […]

In recent years, many countries have introduced policies aimed at regulating the employment of foreign workers, often with the dual objectives of protecting local labor markets and generating revenue for national development. One such policy is the Expatriate Employment Levy (EEL), a fiscal measure implemented by governments to manage the influx of expatriate workers and ensure a balanced workforce. This article delves into the concept of the EEL, its objectives, implications, and the broader impact on […]

Introduction The rise of the internet has brought unparalleled convenience and connectivity, but it has also facilitated an increase in cybercrime, particularly online extortion. Cybercriminals exploit vulnerabilities in digital systems, employing tactics such as ransomware attacks, sextortion, and financial fraud to extort individuals and organizations. As these crimes escalate globally, governments and law enforcement agencies are intensifying their crackdown on cyber extortion through legislation, regulatory frameworks, and international cooperation. Understanding Online Extortion Online extortion involves […]