Browsing by Author "Olufemi, Abifarin"
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Item An Analysis of Municipal and International Taxation of Nigeria Entertainers and Sportmen(Faculty of Law, Edo University Iyamho, Edo State, Nigeria, 2018) Adesina, E.A.; Olufemi, Abifarin; Olatoke, Olukayode; Ijaiya, NOAThis paper looks at the entertainment industry in Nigeria and its tax potentials. it also looks at the sport industry which is also a form of entertainment. The entertainment industry including Sport has become a money spinner for the participants and the government at the federal, state and local level should work-out a way to tap from this industry in form of tax that will eventually be used to develop infrastructure. Each participant in the industry is expected to have a tax identification number (TIN) so as to make it easy to assess and collect the tax. The paper concludes that if the tax potential of the industry is fully explored. Nigeria will not have problem of financing her budget. Both local and foreign loans will be minimised or out rightly avoided if we manage the tax from these sectors with administrative dexterity and transparency.Item Control of Public Fund by the Legislature(National Institute for Legislative and Democratic Studies, 2018) Olufemi, Abifarin; Ijaiya, NAO; Olatoke, OlukayodeThis paper looks at the power of the National Assembly (NASS) to control the purse in Nigeria. It looks at the constitutional establishment of the NASS and the powers conceded to it in the Constitution on appropriation and public funds generally with a view to probing or interrogating the extent, scope and limit of these powers.Item Financing Renewable Energy Projects in Nigeria(College of Law, Joseph Ayo Babalola University, Ikeji-Arakeji, Osun State, Nigeria, 2018) Olatoke, Olukayode; Olufemi, AbifarinFor more than a century, the world's main sources of energy have been fossil fuels. Hydro electricity and nuclear energy together contribute some 9% of presentworld annual energy consumption and the biofuels in the form of firewood, or other conbustible plants or animal materials are thought to provide about a tenth of the total.