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Administration of Value Added Tax (Goods and Services Tax) and Fiscal Federalism in Nigeria: Lessons from Australia, Canada, the USA, India and Ethiopia 尼日利亚的增值税(商品和服务税)管理与财政联邦制:澳大利亚、加拿大、美国、印度和埃塞俄比亚的经验教训
IF 0.2 Q3 LAW Pub Date : 2022-11-01 DOI: 10.3366/ajicl.2022.0422
Newman U. Richards
One of the incidences of federalism is that taxing powers are shared between the federating units. Thus fiscal federalism affects the administration of consumption taxes in federal systems. The implication of fiscal federalism under the Nigerian constitution on consumption taxes has generated some controversies over the years. The question has been whether the constitution allows a dual level administration of consumption taxes by the federal and states governments or whether the powers are solely vested in the federal government. This article argues that there is a hiatus in the constitution as it is unclear who has the powers to impose consumption taxes in Nigeria. The article will propose necessary constitutional amendment drawing from the lessons the experiences other federal systems like Australia, Canada, the United States of America, India and Ethiopia present.
联邦制的一个特点是联邦单位之间共享征税权。因此,财政联邦制影响了联邦制度中消费税的管理。多年来,尼日利亚宪法规定的财政联邦制对消费税的影响引发了一些争议。问题是,宪法是否允许联邦政府和州政府对消费税实行双重管理,还是权力完全归属于联邦政府。这篇文章认为,由于不清楚谁有权在尼日利亚征收消费税,宪法出现了中断。本文将借鉴澳大利亚、加拿大、美利坚合众国、印度和埃塞俄比亚等其他联邦制度的经验教训,提出必要的宪法修正案。
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引用次数: 0
The United Nations Declaration of Human Rights 1948: Successes and Challenges 1948年联合国人权宣言:成功与挑战
IF 0.2 Q3 LAW Pub Date : 2022-11-01 DOI: 10.3366/ajicl.2022.0427
Tamfuh Y. N. Wilson
This article looks into the successes and challenges of the United Nations Declaration of Human Rights (the Declaration) 1948. Too often the approach of its failures has been explored over the years, but the author believes it is a herculean task to maintain and promote world peace and universal human welfare, so those steps taken in obedience and application of the Declaration need to be unravelled and appreciated. The unity and coexistence among states, the creation of subsidiary organs, the installation of good governance in many countries, the internationalisation of constitutions and uniform judicial decisions in national and regional courts are all recorded as successes of the Declaration in this article. The challenges of the Declaration are also explored in this work, such as the modern forms of slavery still practised in many parts of the world, the controversy of international criminal justice, violence against women and the claim to extreme rights. The author analyses these challenges and gives recommendations for a better future in the application of the Declaration.
本文探讨了1948年《联合国人权宣言》的成功与挑战。多年来,人们经常探讨其失败的方法,但作者认为,维护和促进世界和平与人类普遍福利是一项艰巨的任务,因此,为服从和应用《宣言》而采取的步骤需要得到揭示和赞赏。国家之间的团结和共存,附属机构的建立,在许多国家实行善治,宪法的国际化以及国家和地区法院统一的司法判决都被记录为《宣言》在这条中的成功。这部作品还探讨了《宣言》所面临的挑战,例如在世界许多地方仍然存在的现代形式的奴隶制、国际刑事司法的争议、对妇女的暴力以及对极端权利的要求。作者分析了这些挑战,并对《宣言》的应用提出了更好的建议。
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引用次数: 0
Implementation of the Decisions and Judgments of African Regional Human Rights Tribunals: Reflections on the Barriers to State Compliance and the Lessons Learnt 非洲区域人权法庭裁决和判决的执行情况:对国家遵守的障碍和经验教训的思考
IF 0.2 Q3 LAW Pub Date : 2022-11-01 DOI: 10.3366/ajicl.2022.0425
V. Ayeni
There are three main regional human rights tribunals (HRTs) in Africa, namely the African Commission, the African Court and the African Committee of Experts on the Rights and Welfare of the Child. In addition to these, there are political bodies within the African Union responsible for implementing human rights mandates as well as several sub-regional courts established for the primary purpose of adjudicating trade disputes and facilitating political integration which have issued notable human rights decisions and judgments. Accordingly, Africa is not lacking in human rights jurisprudence. What is lacking, however, is genuine commitment on the part of state actors to implement the decisions and judgments of the various human rights bodies. This article examines the factors responsible for slowing down the pace and rate of state compliance in Africa. It argues, among other things, that compliance with HRTs' decisions in Africa has been limited due to poor supervision mechanisms, weak domestic infrastructures, weak state institutions caused by 'strong men syndrome' and poor observance of the rule of law, poor institutional designs of regional and sub-regional HRTs, lack of awareness and erroneous perceptions about international human rights system, ineffective follow-up as well as a poor system of governance in many states in Africa among other factors. The article notes that attitudinal barriers and erroneous perceptions about international human rights system are central to the various barriers and thus adequate attention should be given to changing negative attitudes and perceptions among states actors and members of the public in the various African states.
非洲有三个主要的区域人权法庭,即非洲委员会、非洲法院和非洲儿童权利和福利专家委员会。除此之外,非洲联盟内部还有负责执行人权任务的政治机构,以及为裁决贸易争端和促进政治一体化而设立的几个次区域法院,这些法院发布了引人注目的人权裁决和判决。因此,非洲并不缺乏人权判例。然而,缺乏的是国家行为者真正致力于执行各人权机构的决定和判断。这篇文章探讨了导致非洲国家遵守速度和比率放缓的因素。它认为,除其他外,由于监督机制差、国内基础设施薄弱、“强人综合症”导致的国家机构薄弱以及对法治的遵守不力、区域和次区域HRT的制度设计不佳,非洲对HRT决定的遵守受到限制,对国际人权体系缺乏认识和错误认识、后续行动不力以及非洲许多国家治理体系差等因素。文章指出,对国际人权制度的态度障碍和错误看法是各种障碍的核心,因此应充分注意改变非洲各国行为者和公众的消极态度和看法。
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引用次数: 0
Deconstructing the Dominant Human Rights Grammar: An Alter-Native Narrative based on Indigenous Peoples’ World-Views 解构占主导地位的人权语法:一种基于原住民世界观的另类本土叙事
IF 0.2 Q3 LAW Pub Date : 2022-11-01 DOI: 10.3366/ajicl.2022.0421
Davinia Gómez-Sánchez
This article contests the dominant ethnocentric Human Rights grammar and proposes a decentred alternative by focusing on the legal epistemologies of Southern African Indigenous Peoples. Increasing inequalities, aggravated poverty, environmental degradation, unsustainable life-styles and socio-cultural polarisation are compelling challenges that demand approaches grounded on new narratives, beyond the framework provided by Western centric theorisation, binary logic, the individual liberal human rights paradigm and neo-liberal development and justice models. The cultural specificity of human rights as well as their rise as normative instruments and assertions of universal entitlements, stripped human rights off the political and transformative potential to challenge the economic, social and political structures at the core of the imbalances they aim at remedying. In an attempt to transcend the limitations of the current hegemonic human rights paradigm (centred on the individual, rights and legalistic approaches), the proposal advanced here aims at reclaiming and recapturing the insights and values of African Indigenous Peoples as intellectual capital to reconfigure the prevailing human rights discourse. This article strives to rework and enlarge the notion and content of human rights with elements from counter hegemonic alternative world-views informed by peripheral knowledge(s), subaltern legalities and epistemologies. It seeks to revert epistemic injustice by formulating an alter-native narrative based on Indigenous Peoples’ world-views.
本文对占主导地位的以种族为中心的人权语法提出了质疑,并通过关注南部非洲土著人民的法律认识论,提出了一种分散的替代方案。日益严重的不平等、贫困加剧、环境退化、不可持续的生活方式和社会文化两极分化是令人信服的挑战,需要在西方中心主义理论、二元逻辑、个人自由主义人权范式以及新自由主义发展和正义模式提供的框架之外,以新叙事为基础的方法。人权的文化特性及其作为规范性文书和普遍权利主张的兴起,剥夺了人权的政治和变革潜力,使其无法挑战经济、社会和政治结构,而这些结构是人权旨在纠正的不平衡的核心。为了超越当前霸权人权范式(以个人、权利和法律方法为中心)的局限性,这里提出的提案旨在恢复和重新获得非洲土著人民的见解和价值观,将其作为重新配置主流人权话语的智力资本。本文试图利用边缘知识、次级法律和认识论所提供的反霸权的替代世界观的元素,重新修改和扩大人权的概念和内容。它试图通过根据土著人民的世界观制定一种不同的土著叙事来恢复认识上的不公正。
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引用次数: 0
An Evaluation of Environmental Criminal Liability and Enforcement in Nigeria 尼日利亚环境刑事责任与执法评价
IF 0.2 Q3 LAW Pub Date : 2022-08-01 DOI: 10.3366/ajicl.2022.0412
Joseph Nwazi
The essence of this article is to evaluate the use of criminal law as an effective mechanism for the protection of the environment in Nigeria. There has been an increasing use of criminal prosecutions in environmental matters worldwide, but in Nigeria, it has proved an ineffective mechanism. We have adequate provisions for salient criminal aspects under the environmental statutes but they are bereft of enforcement. Some of these statutes are defective in all respects which detracts considerably from their potency. For instance, the general level at which fines are imposed neither reflects the gravity of the environmental crimes nor punishes adequately those who commit them. The discourse also examines the legal and economic theories of criminal law enforcement in comparison with the current realities in Nigeria. Finally, it suggests a review of the legal framework for the criminal enforcement of environmental laws as well as sentencing guidelines in Nigeria.
本文的实质是评价尼日利亚利用刑法作为保护环境的有效机制。全世界在环境问题上越来越多地使用刑事起诉,但在尼日利亚,这已被证明是一种无效的机制。我们在环境法规中对突出的刑事方面有充分的规定,但缺乏执行力。其中一些法规在各方面都有缺陷,大大削弱了它们的效力。例如,罚款的一般数额既不能反映环境犯罪的严重程度,也不能充分惩罚犯罪者。该论述还审查了与尼日利亚当前现实相比较的刑事执法的法律和经济理论。最后,它建议审查尼日利亚刑事执行环境法的法律框架以及量刑准则。
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引用次数: 0
Assessing the Effectiveness of the Uganda Human Rights Commission vis-à-vis the Paris Principles Relating to the Status of National Human Rights Institutions 评估乌干达人权委员会对-à-vis《关于国家人权机构地位的巴黎原则》的效力
IF 0.2 Q3 LAW Pub Date : 2022-08-01 DOI: 10.3366/ajicl.2022.0417
Kasim Balarabe, Valentine Tebi Mbeli, A. Azeez
The Paris Principles relating to the status of national human rights institutions set universally acknowledged standards for assessing the effectiveness of a domestic national human rights institution. However, it is often the case for these institutions to formally conform to the principles but remain ineffective. The article examines the Uganda Human Rights Commission, which enjoys ‘A’ status for its compliance with the Paris Principles parameters and discovered that, notwithstanding the compliance, the effectiveness of a national human rights institution could be hampered in practice. The article argues that proper assessment of the effectiveness of a domestic institution should transcend formal and structural compliance with the Paris Principles and examine the practical manifestation of those standards in the institution's operation. The institutions can be rendered ineffective by the appointment of unqualified members, lack of diversity and pluralism, inadequate funding and facilities, unnecessary bureaucratic bottlenecks, binding incompatible instruments and non-compliance with decisions.
关于国家人权机构地位的《巴黎原则》为评估国内国家人权机构的效力制定了普遍公认的标准。然而,经常出现的情况是,这些机构在形式上符合原则,但仍然无效。文章审查了乌干达人权委员会,该委员会因遵守《巴黎原则》参数而享有“A”级地位,并发现尽管遵守了《巴黎原则》,但国家人权机构的效力在实践中可能受到阻碍。本文认为,对国内机构有效性的适当评估应超越对《巴黎原则》在形式上和结构上的遵守,并审查这些标准在该机构运作中的实际表现。任命不合格的成员、缺乏多样性和多元化、资金和设施不足、不必要的官僚主义瓶颈、具有约束力的不相容文书和不遵守决定都可能使这些机构失去效力。
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引用次数: 0
The Administration of Criminal Justice Act and the Extinguishment of Trial de Novo in Nigeria: Far From Being Settled? 《刑事司法管理法》与尼日利亚重新审判制度的废除:远未解决?
IF 0.2 Q3 LAW Pub Date : 2022-08-01 DOI: 10.3366/ajicl.2022.0415
D. Eyongndi
This article discusses the current innovation introduced by the Administration of Criminal Justice Act (ACJA) in the trial of criminal cases which has purportedly extinguished trial de novo. It argues that based on extant case law and the provisions of the Constitution, section 396(7) of the ACJA is null and void, therefore it cannot achieve the intended purpose. This article adopts doctrinal research methodology focusing on the meaning and circumstances in which trial de novo would be invoked and its legal implications as well as the difference between trial de novo and appeal. It argues that unless the Constitution that creates the courts is amended as contemplated under section 9 thereof, the purported extinction of trial de novo by the ACJA cannot be achieved despite the good intention as the elevation to High Court judge robs him of jurisdiction to preside over a dispute as a trial judge. It found that the ACJA does not envisage cases of retirement and death of a trial judge or magistrate which are causes of trial de novo. It identifies alternatives to trial de novo under the 2011 Evidence Act and makes a case for their adoption as done by the Indian courts. It recommends that the relevant sections of the Constitution be amended wherein the mischief sought to be cured by the ACJA can then be legally achieved just as it was in the case of the National Industrial Court via the 1999 CFRN (Third Alteration) Act 2010.
本文讨论了《刑事司法管理法》(ACJA)在刑事案件审判中引入的当前创新,据称该创新已经使重新审判失效。它辩称,根据现有判例法和《宪法》的规定,《ACJA》第396(7)条无效,因此无法实现预期目的。本文采用了理论研究方法,重点研究了重新审判的含义和情况及其法律含义,以及重新审判和上诉之间的区别。它辩称,除非按照宪法第9条的规定修改设立法院的宪法,否则ACJA所谓的重新审判的终止是不可能实现的,尽管晋升为高等法院法官是出于善意,剥夺了他作为审判法官主持争议的管辖权。它发现,ACJA没有设想审判法官或治安法官退休和死亡的案件是重新审判的原因。它根据2011年《证据法》确定了新审判的替代方案,并为印度法院采用这些替代方案提出了理由。它建议修改《宪法》的相关条款,使ACJA试图治愈的伤害可以合法实现,就像国家工业法院通过1999年《2010年第三次变更法》一样。
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引用次数: 1
Skirting the Justice System through Presidential Clemency in Zambia: Some Critical Reflections 赞比亚通过总统宽大处理绕过司法系统:一些批判性思考
IF 0.2 Q3 LAW Pub Date : 2022-08-01 DOI: 10.3366/ajicl.2022.0416
Mumba Malila
Presidential or executive power of pardoning convicted offenders is, generally speaking, beyond ordinary checks and balances. It could arguably be one of the most controversial of executive powers prone to abuse by the political elite. To the extent that the power sanctions the circumvention of the justice system by undoing, sidestepping, and interfering with some judicial outcomes, its appropriateness has been questioned as being possibly a serious indictment on the separation of powers and the rule of law. This contribution focuses on the use of the presidential power of clemency in Zambia as a reflective case study. It addresses some of the legitimate questions that arise from a legal and constitutional standpoint in the use of this power. The paper argues that the danger that is posed to the independence of the judiciary by the power of pardon does not derive from the mere existence of the prerogative of mercy powers, but rather from collateral factors such as the apparent failure to understand the extent to which pardoned convicts lose their rights, rather than gain them; the apparent failure to appreciate the justice protective function of the power of pardon itself; and the absence of inbuilt trigger mechanisms in the law to monitor possible abuse of the power.
一般来说,总统或行政当局赦免被定罪罪犯的权力超出了一般的制衡。可以说,这可能是最具争议的行政权力之一,容易被政治精英滥用。在某种程度上,权力制裁通过撤销、回避和干涉某些司法结果来规避司法制度,其适当性受到质疑,可能是对三权分立和法治的严重起诉。这篇文章的重点是赞比亚总统宽大处理权的使用,作为一个反思性案例研究。它从法律和宪法的角度解决了在使用这一权力时产生的一些合理问题。本文认为,赦免权对司法独立构成的危险并非仅仅来自赦免权特权的存在,而是来自附带因素,如明显未能理解赦免犯在多大程度上失去了权利,而不是获得了权利;明显未能认识到赦免权本身的司法保护功能;法律中缺乏内在的触发机制来监督可能的权力滥用。
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引用次数: 0
Zoning Control: Revisiting the Brussels Conference Act of 1890 and Its Legacy into the Twentieth Century 分区控制:回顾1890年布鲁塞尔会议法案及其对20世纪的影响
IF 0.2 Q3 LAW Pub Date : 2022-08-01 DOI: 10.3366/ajicl.2022.0413
J. Oldfield
One hundred and thirty years ago, governments convened in Brussels to discuss a new treaty that would address the trades in slaves, firearms and liquors in Africa. This treaty - the Brussels Conference Act (BCA) - came just five years after the Berlin Conference and Act and has largely been overshadowed by its predecessor. In many ways, though, for colonial governments the BCA was both the necessary counterpart and the logical, as well as legal, successor to the Berlin Conference and Act. If Berlin politically carved up the continent of Africa, Brussels provided the legal justification for doing so. The BCA did this through creating a series of zones, within which European states empowered themselves to act in ways that would facilitate, and at times mandate, colonialism in the guise of humanitarian ideals. These zones covered much of sub-Saharan Africa and the waters off its eastern coast. While the BCA itself lasted until the end of the First World War, the idea of these zones had greater longevity, with special zones proposed in discussions on slavery and the arms trade both during the League of Nations era and into the early years of the United Nations. This article explores the ways in which the idea of this zone within the BCA enabled colonialism and how this idea persisted into the middle of the twentieth century. In doing so, it seeks to consider zones of control not only a matter of legal history, but also as a way to better understand and make more visible the structures upon which international law is built today.
130年前,各国政府在布鲁塞尔召开会议,讨论一项新的条约,该条约将解决非洲的奴隶、枪支和酒类贸易问题。这项条约——《布鲁塞尔会议法》(BCA)——是在《柏林会议法》五年后制定的,在很大程度上被其前身所掩盖。然而,在许多方面,对于殖民地政府来说,BCA既是柏林会议和法案的必要对应者,也是合乎逻辑和合法的继承者。如果柏林在政治上瓜分了非洲大陆,布鲁塞尔就为这样做提供了法律依据。BCA通过创建一系列区域来做到这一点,在这些区域内,欧洲国家有权以人道主义理想为幌子,以促进殖民主义,有时甚至强制殖民主义的方式行事。这些区域覆盖了撒哈拉以南非洲的大部分地区及其东海岸附近的水域。虽然BCA本身一直持续到第一次世界大战结束,但这些地区的想法更为持久,在国际联盟时代和联合国成立初期,在关于奴隶制和武器贸易的讨论中都提出了特别地区。本文探讨了BCA中这一地区的理念是如何促成殖民主义的,以及这一理念是如何持续到20世纪中叶的。在这样做的过程中,它试图将控制区不仅视为一个法律历史问题,而且视为一种更好地理解和使当今国际法所依据的结构更加明显的方式。
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引用次数: 0
The Regulatory Dilemma on Mass Communications Surveillance and the Digital Right to Privacy in Africa: The Case of South Africa 非洲大众传播监控的监管困境与数字隐私权:以南非为例
IF 0.2 Q3 LAW Pub Date : 2022-08-01 DOI: 10.3366/ajicl.2022.0414
Dorcas Basimanyane
Behind the cloak of maintaining national security and public order, African governments and the private sector constantly encroach upon the data privacy rights of individuals. The right to privacy is not only protected by various international human rights instruments that African states have voluntarily ratified but has been enshrined in several constitutions. Yet, without proper safeguards, the same states continue to stifle the right through intrusive surveillance methods. They indiscriminately acquire, intercept, transmit, analyse and retain an individual’s data, able to be amassed to generate intimate and detailed profiles of individuals. While the right to privacy is not absolute, international human rights law requires that its limitations be legal, justifiable and reasonable 129 . Hence the purpose of this article is to determine the extent to which the South African communications surveillance law conformed to the foregoing. The article finds that the silence of the Regulation of Interception of Communications and Provision of Communication-related Information Act 130 (RICA) on mass surveillance, its weak and ineffective data privacy safeguards, insufficient oversight provisions and law enforcement officials’ impunity render the law invalid for a democratic society. Further, the new personal data law 131 has exempted national security operations from its regulation. As a result, RICA needs to be reformed, as affirmed by the recent verdict of AmaBhunghane Centre for Investigative Journalism NPC v. Minister of Justice and Correctional Services & Others 132 .
在维护国家安全和公共秩序的幌子下,非洲各国政府和私营部门不断侵犯个人数据隐私权。隐私权不仅受到非洲国家自愿批准的各种国际人权文书的保护,而且已载入若干宪法。然而,在没有适当保障的情况下,这些国家继续通过侵入式监控手段扼杀这一权利。他们不分青红皂白地获取、拦截、传输、分析和保留个人数据,这些数据能够被收集起来,生成个人的私密和详细的档案。虽然隐私权不是绝对的,但国际人权法要求其限制是合法的、正当的和合理的。因此,本条的目的是确定南非通信监视法在多大程度上符合上述规定。文章发现,《130号通信拦截和提供通信相关信息法案》(RICA)对大规模监控的沉默,其数据隐私保护薄弱和无效,监督条款不足以及执法官员有罪不罚使得法律对民主社会无效。此外,新的《个人数据法》(131)将国家安全行动排除在其监管范围之外。因此,非洲需要改革,正如最近AmaBhunghane调查新闻中心起诉司法和惩教服务部长和其他人的判决所肯定的那样。
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引用次数: 1
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African Journal of International and Comparative Law
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