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Journal : Jurnal Legalitas

Smart Contract in the Metaverse: A Comparative Legal Analysis of Nigeria and Uganda in the Age of Digital Transaction Aidonojie, Paul Atagamen; Adebayo, Adesoji Kolawole; Eregbuonye, Obieshi; Onwubiko, Kelechi Jude; Damina, Joshua John
JURNAL LEGALITAS Vol 18, No 1 (2025)
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33756/jelta.v18i1.28584

Abstract

The emergence of the Metaverse as a decentralized digital ecosystem has transformed traditional contract enforcement by introducing smart contracts, self-executing agreements embedded in blockchain systems. This study conducts a comparative legal analysis of the regulatory frameworks governing smart contracts within Metaverse operations in Nigeria and Uganda. Employing a doctrinal legal method, the research critically examines primary legal sources such as statutory laws and case law, alongside scholarly literature, to assess legal recognition, enforceability, and institutional preparedness. The study reveals a significant regulatory gap in Nigeria, where the absence of a comprehensive legal framework creates uncertainty in the enforceability of smart contracts, despite growing blockchain policy initiatives. In contrast, Uganda has established more definitive legal provisions, particularly through its Electronic Transactions and Signature Acts, which explicitly validate digital contracts. The novelty of this study lies in its regional comparative focus on emerging economies and its analysis of how traditional contract principles interact with decentralized digital platforms. The urgency of this inquiry is underscored by the rapid digitalization of commerce, which necessitates timely legal adaptation to prevent regulatory obsolescence and safeguard stakeholders. This research contributes to the discourse on digital governance by proposing a legal reform agenda for Nigeria, advocating for the adoption of a smart contract-enabling framework modeled after Uganda’s approach. Ultimately, it calls for regional and international harmonization to ensure legal certainty, consumer protection, and dispute resolution within Metaverse-driven economies.
Illegality Of Income Tax Evasion In Edo State: Adopting An Automated Income Tax System As A Panacea Aidonojie, Paul Atagamen; Nwazi, Joseph; Ugiomo, Eruteya
JURNAL LEGALITAS Vol 16, No 1 (2023)
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (662.309 KB) | DOI: 10.33756/jelta.v16i1.19422

Abstract

In Nigeria, the governments are mandated to collect income tax from companies and individuals respectively. However, in Edo State, it has been observed that taxpayers often tend to evade their tax liability. Although, there are several provisions of the Personal Income Tax Act and judicial pronouncement prohibiting income tax evasion, however, income tax evasion in Edo State seem to be on the increase. It is in this regard, that this study tends to embark on a hybrid method of study concerning the causes of the current increase of income tax evasion in Edo State and proposing an automated income tax as a panacea. In this regard, 304 questionnaires were distributed to respondents resident in Edo State. Descriptive and analytical methods were adopted in analyzing the data obtained. The study, therefore, found that there are several causes of income tax evasion which include; inefficient and ineffective tax administration systems, corruption and inadequate information on the assets and income of the taxpayer. Furthermore, the study also found that the adoption of an automated income tax system could serve as a major solution to rectify the above identified challenges given its relevance and prospect, although, there are some challenges concerning an automated income tax system. It is, therefore, concluded and recommended that for there to be a level playing ground in further curtailing the incidence of income tax evasion in Edo State, there is a need to intensify the automated income tax system in curing some of the defects inherent in the system.
Legal and Socioeconomic Issues Concerning the Nigeria Higher Institution Loan Act 2023 Aidonojie, Paul Atagamen; Obieshi, Eregbuonye; Inagbor, Michael; Ogbemudia, Ottah
JURNAL LEGALITAS Vol 17, No 1 (2024)
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33756/jelta.v17i1.23143

Abstract

The Nigeria Higher Institution Loan Act of 2023 serves as a pivotal framework for addressing financial accessibility to higher education. The Act's objectives center on providing interest-free loans to students for tuition fees and ensuring access to education for all Nigerians. However, despite the relevance of the Nigeria Higher Institution Loan Act of 2023 in addressing educational financial challenges, there seem to be legal and socioeconomic challenges generated by the said law. It is in this regard that this study adopts a hybrid method of study in examining the legal and socioeconomic issues inherent in the Nigeria Higher Institution Loan Act of 2023. Concerning this, 303 questionnaire were sent to respondents residing in Nigeria. A descriptive and analytical method was adopted in analyzing the result. The study found that the Act focused on ensuring loans reach those with genuine financial needs, but inadvertently excluded certain groups, raising questions of fairness. The requirement of guarantors, each meeting specific qualifications, adds another legal dimension to the Act and raises socioeconomic issues surrounding the accessibility of suitable guarantors. Furthermore, the Act underscores the importance of responsible loan management but also highlights the potential harshness of penalties, especially for economically disadvantaged borrowers. It was therefore concluded and recommended that the Higher Institution Loan Act of Nigeria brings together legal and socioeconomic elements, striving to provide financial accessibility to higher education while maintaining accountability. Evaluating and addressing these complex legal and socioeconomic issues is vital to ensure the Act fulfills its intended purpose of promoting equitable access to education for all Nigerians.
Co-Authors Abacha, Saminu Wakili Adebayo, Adesoji Kolawole Adebowale, Hassan Ismaila Adejumo, Oluwadamilola Adebola Adeyemi-Balogun, Omolola Janet Afolabi, Majekodunmi Toyin Agung Ali Fahmi Aidonojie, Esther Chetachukwu Akinsulore, Adedoyin Olusegun Alammari, Khalid Saleh Y ansori ansori Antai, Godswill Owoche Aslan, Jamal Asyiqoh, Lin Banki , Lauretta Leslie Budiyanto Budiyanto Damina, Joshua John Edetalehn, Oaihimire Idemudia Ekpenisi, Collins Eregbuonye , Obieshi Eregbuonye Obieshi Eregbuonye, Obieshi Erma Rusdiana Fernandho Garunja, Evis Hassan, Ismaila Ibeh, Success Ikpotokin, Omobolanle Omolola Ikubanni, Oluwaseye Oluwayomi Imiefoh, Andrew Ikhayere Inagbor, Michael Inagbor, Michael E. Ismaila, Hassan Ismaila, Hassan Adebowale Ismiala, Hassan Adebowale Izevbuwa, Osaretin George Jackson-Ortiz, Raphael D. John, Damina Joshua Jufri, Muwaffig Kelechi Jude Onwubiko Kelechi, Uzoho Kolawale, Adesoji Adebayo Kolawole, Adebayo Adesoji M. Iqbal Majekodunmi, Afolabi Toyin Majekodunmi, Toyin Afolabi Maskun Masum, Ahmad Mugabe, George Mulingi Muhammad Saleh Tajuddin Mukhlis , Muhammad Mutawalli Mukhlis Mukhlis Mukhlis, Muhammad Mutawalli Mukhlish Mukhlish, Mukhlish Mulegi, Tom Mustafa , Mundu Mustafa , Mundu M. Mutawalli, Muhammad Muwaffiq Jufri, Muwaffiq Muwaffiq, Jufri Najjuma, Aisha Nwazi, Joseph Oaihimire, Idemudia Edetalehn Obieshi , Eregbuonye Obieshi Eregbuonye Obieshi, Eregbuonye Ogbemudia, Isaac Ottah Ogbemudia, Ottah Okonji, Ifesinachi Charles Okpoko, Mercy Okpoko, Mercy Osemudiame Okuonghae, Nosakhare Omobolanle Omolola Ikpotokin Onwubiko, Kelechi Onwubiko, Kelechi Jude Owoche, Antai Godswill Owuche, Antai Godswill Oyebade, Alade Adeniyi Paidi, Zulhilmi PAMUJI Safi', Safi' Saiful Abdullah Sari, Ajeng Permata Ugiomo, Eruteya Umo, Maria Edet Uzohoor, Kelechi Wakili Abacha, Saminu Yeyeng, Andi Tentri