PLEA BARGAINING: A PANACEA TOWARDS PRISON DECONGESTION IN NIGERIA

Against the panoramic view of the criminal justice reform agenda in Nigeria, the plea bargaining procedure is yet to be fully recognized as a major intervention strategy to deal with the problems in the Nigerian criminal justice administration. This paper therefore conceptualized the concept of plea bargaining. The legal basis for plea, the justifications for plea as well as the merits and demerits of the plea are discussed. The paper also highlights the major problems afflicting criminal justice administration and examines the steps being taken to deal with the problems. The emphasis is on strengthening arguments for a mutual acceptance of plea bargaining as a credible exist strategy by both the state and an alleged offender. The way forward in form of recommendations for the expansion and institutionalization of the practice is also discussed.

Tax offences: clogs in the wheel of progress and development of Nigeria as a nation

The jurisprudence of this paper is on the examination of criminality in tax offences and the effects of same on Nigerian as a nation. In doing this, the paper examines what constitute an offence, categories as well as penalty attached there to under the Nigerian Tax Law. The paper also discusses the synergy between tax compliance and economic development of a Nation. In the final analysis, the paper argues that non-compliance to the payment of tax is an act of sabotage; outlines some of the negative effects of such act and proffers some workable solutions in form of recommendations.Keywords: Appraisal, Nature and Effects, Nigeria, Natio