COMPLIANCE

The administration of criminal justice system in Nigeria has been bedevilled with numerous challenges, but of serious concern is the avoidable delay confronting the system. This delay, more often than not, results from technicalities employed by the defence simply by recourse to the right to object to the voluntariness of confessional statement even when in fact, the defendant may have voluntarily made such statement being objected to. Where such objection is raised, the proper order the court should make in such circumstances is to order trial within trial which usually stalls the substantive case until the voluntariness or otherwise of the said confessional statement is determined. The passage of the Administration of Criminal Justice Act 2015 by the then President Goodluck Ebele Jonathan’s administration has been viewed as a major breakthrough especially in the area of promoting efficient management of criminal justice institutions as well as speeding dispensation of justice in the criminal justice system in Nigeria. The study finds that the Administration of Criminal Justice Act 2015 makes a conscious effort at reducing delays in the system of administration of criminal justice in Nigeria as well as ensuring that the rights of defendants are adequately protected as expressly captured in section 1(1) of the Administration of Criminal Justice Act 2015 (the Act). It is the writer’s view that if the law enforcement agents can strictly adhere to the provisions of the Act which was enacted with a view to curbing the avoidable delays inherent in the system, the issue of trial within trial may become unnecessary in Nigeria courts. The resultant effect of reducing or (in extreme case) eradicating the avoidable trial within trial is that there will be speedy dispensation of justice. The research therefore aims at improving awareness on the need to compel the institutions, authorities and persons involved in criminal justice procedure and administration in Nigeria to comply with the provisions of the Administration of Criminal Justice Act 2015 as enjoined in section 1(2) of the Act, if the objectives of the Act must be realised. In examining in extensio the causes of delay in the administration of criminal justice in Nigeria, this research work employed the doctrinal methodology. For the purpose of this study, the form of data collection would encompass both primary and secondary data taking into cognizance both judicial and extra-judicial sources. In effect, sources such a relevant statutes and regulations, law reports, journals, articles, textbooks, conference papers, published legal and relevant internet materials etc. shall be utilized in the course of this work. The study recommends that there should be conscious effort on the part of the courts in ensuring that law enforcement agents adhere strictly to the provisions of the Act with a view to bridging the disparity between the law and practice, eleven years after its enactment. It is the writer’s view that if the relevant authorities can be committed to strictly enforcing the provisions of the Act, the avoidable delays inherent in Nigeria criminal justice system would be curbed and the objective of speedy dispensation of justice would be realised.

This study concluded that introducing tax digitization services offers a revolutionary chance to improve tax compliance, and create a tax environment that is more productive and efficient by utilizing technology to expedite the procedures of taxes, and increase transparency, digitalization of tax services creates a tax environment more productive and efficient by utilizing technology to expedite procedures, increase transparency, and enable real-time reporting, and adopting these digitalization solutions helps tax authorities enforce compliance more strictly and reduces administrative difficulties for taxpayers, which in turn helps to create more equitable and long-lasting fiscal systems. This study, therefore, recommends that relevant tax authorities as the only government agents responsible for the administration of taxes should improve tax compliance procedures and adopt digital solutions to guarantee accuracy, transparency, and efficiency in the mode of the tax system

This study examined the impact of enforcement measures on property tax compliance in Benin City, Edo State. A survey research design was used, and data were collected from 100 randomly selected property owners and tax officials through a 20-item structured questionnaire. Four research questions guided the study and were analyzed using simple percentage analysis. The study was anchored on Deterrence Theory, which argues that taxpayers comply when penalties, audits, and sanctions are perceived as certain and effective, and Fiscal Exchange Theory, which suggests that compliance improves when taxpayers believe they receive valuable public services in return for the taxes they pay.Findings revealed that enforcement measures such as effective monitoring, timely issuance of notices, penalties for default, and public awareness campaigns significantly enhance tax compliance in Benin City. However, challenges including corruption, inadequate record-keeping, poor taxpayer education, and weak enforcement structures hinder full compliance. Respondents also noted that consistent enforcement promotes fairness, transparency, and accountability in the property tax system. The study recommends strengthening enforcement mechanisms through improved data management, regular audits, transparent penalty systems, and increased taxpayer education. It also
suggests adopting digital property tax systems and providing better training for tax officers to boost efficiency, reduce evasion, and sustain compliance across Benin City
and Edo State.

Purpose: The study was carried out to evaluate public knowledge and dosage form preferences among adult participants, assess patient’s choices of dosage forms in drug therapy and demonstrate the association of the respondent demographic variables and dosage form preference. Methods: This study focused on the general population. A pre-tested standardized questionnaire was converted to Google form and distributed to various social media platforms including Instagram, X, WhatsApp and Facebook in March, 2024. Participants were encouraged to provide answers to the questions until over 500 responses were recorded. Responses were evaluated for demographics, knowledge and choices associated with their use of drug dosage forms. Results: The analysis of the association between demographic variables and patients' dosage form preferences showed that participants exhibited varying preferences with statistically significant associations (p < 0.05) for specific dosage forms. Educational status, religion, and occupation demonstrated no significant association (p > 0.05) with dosage form preferences, suggesting that patients' educational backgrounds, religion, and occupation may not be decisive factors in determining their preferences. Participants’ income however demonstrated a statistically significant association (p = 0.020) with dosage form preferences, suggesting that individuals with different income levels may have distinct preferences for specific dosage forms. Overall, these findings underscore the complexity of factors influencing dosage form preferences and emphasize the importance of personalized approaches in medication formulations to cater to the diverse needs of patient populations.Conclusion: Considering diverse demographic factors and individual preferences in formulating medications influences patients choices and compliance