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p-Index From 2020 - 2025
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All Journal Khazanah Hukum Indonesian Journal of Law and Economics Review
Omozue, Moses Ogorugba
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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AI and Human Rights: Navigating Ethical and Legal Challenges in Developing Nations Aloamaka, Patrick Chukwunonso; Omozue, Moses Ogorugba
Khazanah Hukum Vol 6, No 2 (2024): Khazanah Hukum Vol 6, No 2 August (2024)
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/kh.v6i2.37801

Abstract

The swift progress of artificial intelligence (AI) offers substantial opportunities and significant challenges, particularly concerning human rights in developing nations. This article explores the legal issues and moral conundrums brought about by AI technology's increasing influence on sectors such as healthcare, education, and governance. In developing nations, AI deployment often occurs without robust legal frameworks, potentially infringing on privacy, autonomy, and equity. This study employs a doctrinal research methodology to analyse the effects of AI on fundamental human rights, using case studies to illustrate both benefits and risks. It examines the role of international human rights standards and local legal systems in mitigating adverse impacts. The results highlight the complex interplay between technological innovation and human rights protection, proposing practical recommendations for policymakers, technologists, and legal practitioners. Ultimately, the goal is to foster an environment where AI can contribute to sustainable development while upholding the dignity and rights of all individuals in developing countries. This research contributes to the scientific understanding of AI's ethical and legal implications in the context of human rights.
Tax Compliance Challenges Among Legal Practitioners in Nigeria: Tantangan Kepatuhan Pajak di Kalangan Praktisi Hukum di Nigeria Omozue, Moses Ogorugba
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i1.1283

Abstract

General Background: Tax compliance is a fundamental obligation for income-earning professionals, including lawyers. Specific Background: In Nigeria, the taxation of legal practitioners has sparked debate, particularly concerning the classification of legal practice and the fairness of related tax policies. Knowledge Gap: Despite existing legal frameworks, gaps in awareness, enforcement, and consistency in tax administration persist among Nigerian lawyers. Aims: This study examines the tax obligations of Nigerian legal practitioners, analyses statutory provisions including the Personal Income Tax Act (PITA), Capital Gains Tax Act (CGTA), and Value Added Tax Act (VATA), and compares practices with jurisdictions such as the United Kingdom, the United States, and South Africa. Results: Findings reveal systemic compliance challenges, low awareness, and administrative inconsistencies that hinder effective taxation of legal professionals. Novelty: The paper offers a unique doctrinal analysis linking statutory interpretation with comparative international insights to recommend profession-specific reforms. Implications: The study underscores the need for clearer tax policies, targeted legal education reforms, and the adoption of digital tax-filing systems to enhance compliance, support law firm sustainability, and strengthen government revenue generation. Highlights: Tax Challenges: Nigerian lawyers face low awareness and inconsistent tax administration. Comparative Analysis: Insights from the UK, US, and South Africa reveal best practices. Policy Recommendations: Calls for legal education reform and digital tax-filing systems. Keywords: Taxation, Legal Practitioners, Tax Compliance, Law Firms, Economic Impact
AI and Human Rights: Navigating Ethical and Legal Challenges in Developing Nations Aloamaka, Patrick Chukwunonso; Omozue, Moses Ogorugba
Khazanah Hukum Vol. 6 No. 2 (2024): Khazanah Hukum Vol 6, No 2 August (2024)
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/kh.v6i2.37801

Abstract

The swift progress of artificial intelligence (AI) offers substantial opportunities and significant challenges, particularly concerning human rights in developing nations. This article explores the legal issues and moral conundrums brought about by AI technology's increasing influence on sectors such as healthcare, education, and governance. In developing nations, AI deployment often occurs without robust legal frameworks, potentially infringing on privacy, autonomy, and equity. This study employs a doctrinal research methodology to analyse the effects of AI on fundamental human rights, using case studies to illustrate both benefits and risks. It examines the role of international human rights standards and local legal systems in mitigating adverse impacts. The results highlight the complex interplay between technological innovation and human rights protection, proposing practical recommendations for policymakers, technologists, and legal practitioners. Ultimately, the goal is to foster an environment where AI can contribute to sustainable development while upholding the dignity and rights of all individuals in developing countries. This research contributes to the scientific understanding of AI's ethical and legal implications in the context of human rights.
Co-Authors Aloamaka, Patrick Chukwunonso