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The Prospect and Legal Issues of Income Tax in the Nigerian Metaverse Aidonojie, Paul Atagamen; Eregbuonye, Obieshi; Majekodunmi, Afolabi Toyin; Inagbor, Michael E.
TRUNOJOYO LAW REVIEW Vol 6, No 1 (2024): February
Publisher : Faculty of Law Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/tlr.v6i1.23874

The Metaverse, a virtual space encompassing augmented reality, virtual reality, and the internet, has witnessed rapid growth, giving rise to complex economic activities. However, it suffices to state that despite the relevance of the metaverse concept in the global terrain, Nigeria, like many nations, could face the challenge of adapting its tax laws to the unique characteristics of the Metaverse. Given this, this study adopts a hybrid method of study to explore the taxation challenges within the Nigerian Metaverse, evaluating the efficacy of current tax laws and regulations in this evolving digital landscape. In this regard, 352 questionnaires were distributed to legal practitioners residing in Nigeria to ascertain their views concerning the sufficiency and deficiency of the existing tax laws regulating the tax issues in the metaverse. The study's findings reveal significant challenges in existing tax laws, including jurisdictional complexities, defining taxable income in virtual environments, identifying entities subject to taxation, enforcing regulations without physical assets, overcoming technology gaps, and ensuring legislative adaptability to digital advancements. These challenges hinder the growth of the Metaverse industry and pose risks in revenue generation within the metaverse operation in Nigeria. It was therefore concluded that there is an urgent need to adapt tax policies to the unique characteristics of the Metaverse in Nigeria. A balance between innovation and regulatory oversight is crucial for sustainable growth in the virtual economy. In this regard, the study recommended clear definitions and classifications of virtual assets, considering international best practices and collaborating with international bodies to establish a comprehensive and adaptive legal framework for taxing Metaverse activities in Nigeria.

Legal Issues Concerning of Data Security and Privacy in Automated Income Tax Systems in Nigeria Aidonojie, Paul Atagamen; Majekodunmi, Toyin Afolabi; Eregbuonye, Obieshi; Ogbemudia, Isaac Ottah
Hang Tuah Law Journal VOLUME 8 ISSUE 1, APRIL 2024
Publisher : Fakultas Hukum Universitas Hang Tuah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/htlj.v8i1.223

The adoption of automated income tax systems in Nigeria has ushered in a new era of efficiency and transparency, offering promising prospects for streamlined tax administration. However, the absence of comprehensive data protection legislation and potential cybersecurity threats pose significant challenges. The legal landscape surrounding data security and privacy in the context of automated tax systems necessitating an in-depth exploration of this study. This study aims to analyze the prospects and legal challenges associated with data security and privacy in the implementation of automated income tax systems in Nigeria. The study employs a multi-faceted methodology, combining a thorough review of existing literature and an analysis of relevant legal frameworks. Additionally, 303 questionnaires were distributed to respondents to ascertain insights concerning the prospect of automated income tax and cybersecurity measures in place concerning data security and privacy. The study found that there are several prospects associated with automated income tax systems, including increased efficiency, transparency, and enhanced revenue collection. However, legal challenges are identified, such as the lack of comprehensive data privacy legislation, cybersecurity threats, and control. The study therefore concludes that, while automated income tax systems offer significant benefits, addressing the legal challenges is paramount for their successful implementation. The study recommends the urgent enactment of comprehensive data protection legislation, the implementation of robust cybersecurity measures, and increased public awareness programs. Additionally, guidelines for international data transfer should be established to ensure the privacy and security of taxpayer information.

Menace of Internet Fraud on Nigeria Youth: Lesson from the Indonesia Experience Aidonojie, Paul Atagamen; Jufri, Muwaffiq; Mustafa , Mundu; Eregbuonye, Obieshi; Wakili Abacha, Saminu
Jurnal Mengkaji Indonesia Vol. 3 No. 2 (2024): December
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmi.v3i2.807

Abstract: The quest for fast wealth acquisition through internet fraud among the Nigerian youth has become a common lifestyle. That education among the Nigerian youth is considered a scam, given the poor economic level of the country and the inability to secure a job after graduation. Although several laws prohibit internet fraud in Nigeria, there seems to be a surge of internet fraud and a setback in educational focus among the Nigerian youth. However, Indonesia though has similar challenges but has been able to surmount and curtail incidences of fraud. Purpose: In this regard, this study tends to examine the menace of internet fraud in shackling the Nigerian youth from an educational focus and how the Nigerian government can learn from the Indonesian experience in curbing the incidence of fraud through legal and educational policy. Design/Methodology/Approach: The study adopts a doctrinal method of study; primary and secondary sources of authority were relied on in sourcing for data. The data obtained was analysed using a descriptive and analytical method of study. Findings: The study therefore found that the prevalence of internet fraud among Nigerian youth is as a result of unemployment, poverty, poor educational policy, and the syndrome of getting rich quickly through internet fraud. The study further found that the educational process among Nigerian youth has been severely affected due to the prevalence of internet fraud. Also, it was also revealed that the Indonesian government through effective legal, educational, and socio-economic policy has been able to curtail the incidence of internet fraud among its youths. Originality/value: The study therefore contributes to the existing body of knowledge as it concerns curtailing the incidence of fraud and enhancing education. Furthermore, the study also achieves a high focus on education among the Nigerian youth by identifying the fact that the Nigerian government needs to incorporate the Indonesian government's legal and educational policy that tends to promote education among its youth. This will also result in a cross-cultural ideology in resolving the menace of internet fraud.

Prospect, Legal, and Health Risks in Adopting The Metaverse in Medical Practice: a Case Study of Nigeria Aidonojie, Paul Atagamen; Aidonojie, Esther Chetachukwu; Eregbuonye, Obieshi; Abacha, Saminu Wakili; Okpoko, Mercy
Jurnal Hukum dan Peradilan Vol 13 No 3 (2024)
Publisher : Pusat Strategi Kebijakan Hukum dan Peradilan Mahkamah Agung RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25216/jhp.13.3.2024.483-522

The Metaverse provides a prospective opportunity for medical practitioners to improve patient engagement, training of medical personnel, and simulation-based learning. It allows for immersive telemedicine medical practice, enabling medical practitioners to render medical services to patients in remote areas through realistic virtual consultation and training of medical personnel and students through a lifelike simulation. However, despite the potential of the Metaverse concept in medical practice, certain legal and medical issues could mitigate its usefulness. In this regard, this study adopts a hybrid method of research in ascertaining the prospect, legal, and health risks of utilizing the metaverse in medical practice. 256 questionnaires were distributed, and the result obtained was analysed using descriptive and analytical methods. The study found that there are several potentials for utilizing the metaverse in medical practice. However, there are legal and medical risks in utlising the metaverse in medical practice and they include; patient data privacy, regulation, licensing, patient consenting to virtual medical treatment, and accountability for medical errors in the metaverse. Furthermore, the study also found that spending longer hours in the metaverse could result in sedentary behavior, associated with medical issues like obesity, musculoskeletal disorders, and cardiovascular problems. It was therefore concluded and recommended that the metaverse holds significant promise for the future of medical practice in Nigeria, offering innovative solutions that can transform healthcare delivery and education. However, to avoid legal and medical issues that may occur, there is a need for regulatory compliance with healthcare regulations.

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

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.

LEGAL AND SOCIO-ECONOMIC ISSUES OF AUTOMATED ISLAMIC BANKING IN UGANDA: LESSON FROM INDONESIA Aidonojie, Paul Atagamen; Adebayo, Adesoji Kolawole; Eregbuonye, Obieshi; Mukhlis, Muhammad Mutawalli; Ibeh, Success
Diponegoro Law Review Vol 9, No 2 (2024): Diponegoro Law Review October 2024
Publisher : Fakultas Hukum, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/dilrev.9.2.2024.204-222

The global surge in digital technology has revolutionized various sectors, including Islamic banking. While Indonesia has successfully incorporated digital automation into its Islamic banking system, Uganda's nascent Islamic banking system faces opportunities and challenges in adopting similar technologies. This study uses a hybrid research method with a conceptual approach to explore the prospects and challenges in automating Uganda's Islamic banking system by learning from Indonesia's progress. A total of 306 questionnaires were distributed to Ugandan respondents, and the data were analyzed descriptively and analytically. The findings show that automation has significantly improved the Islamic banking system in Indonesia, a model that Uganda can emulate. However, implementation in Uganda faces legal and socio-economic barriers that may affect its feasibility. This study recommends revising Uganda's legal framework to support and regulate a digitalized Islamic banking system while addressing socio-economic challenges. Ultimately, the study underscores that with the right reforms, automation can improve Uganda's Islamic banking landscape.

Legal Issues Concerning Surrogacy in Uganda: Taking a Leap from the United Kingdomd Aidonojie, Paul Atagamen; Aidonojie, Esther Chetachukwu; Eregbuonye, Obieshi; Okpoko, Mercy Osemudiame; Ekpenisi, Collins
Yurispruden: Jurnal Fakultas Hukum Universitas Islam Malang Vol 8 No 2 (2025): Yurispruden: Jurnal Fakultas Hukum Universitas Islam Malang
Publisher : Fakultas Hukum Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/yur.v8i2.23973

The practice of surrogacy in Uganda has several legal issues and implications. Therefore, this study aims to analyze the legal issues and implications related to surrogacy in Uganda and make comparisons with the United Kingdom. In this case, the study was conducted using a doctrinal research method, relying on primary and secondary research materials. This study found the following: legislation on surrogacy is still being developed by the Ugandan government, and existing laws do not directly regulate surrogacy, which essentially creates legal loopholes and legal vacuums. In addition, this study found that UK law appears to adequately address issues related to surrogacy. This study concludes and recommends that the Ugandan government needs to accelerate the enactment of legislation on surrogacy to address relevant issues in the future, such as the commodification of women's bodies, parental rights, the best interests of the child, and so on.

Prospects and Legal Challenges Regarding Intellectual Property Rights in Metaverse Operations in Nigeria Aidonojie, Paul Atagamen; Eregbuonye, Obieshi; Ibeh, Success; Antai, Godswill Owoche; Kolawale, Adesoji Adebayo
Wacana Hukum Vol 30 No 2 (2024): Article in Press
Publisher : Faculty of Law, Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/wh.v30i2.10728

The Metaverse concept is regarded as a virtual reality where the lines between imagination and reality interact and blend with ease. However, the Metaverse concept tends to seem promising not just a digital revolution but an entire universe of immersive encounters. However, despite the relevance and potential, there are challenges and potential conflicts arising from integrating Metaverse technologies with the traditional legal frameworks governing intellectual property in Nigeria. Concerning this, the study examines the rising prominence of the Metaverse and the need for a comprehensive examination of its potential on intellectual property rights in Nigerian legal framework. The study adopts a hybrid method of study, and 348 questionnaires were sent to respondents residing in Nigeria. The results generated were analyzed using a descriptive and analytical method. Findings reveal the complicated connection between Metaverse technologies and established intellectual property norms. The study also elucidates other challenges, such as virtual property rights and the replication of real-world intellectual property in virtual environments, emphasizing the necessity for adaptive legal frameworks in Nigeria. The study therefore concludes and recommends there is a need for adaptive legal frameworks and formulation of specialized regulations for intellectual property within the Metaverse, and proactive measures to anticipate and address emerging challenges.

Prospect, Legal, and Health Risks in Adopting The Metaverse in Medical Practice: a Case Study of Nigeria Aidonojie, Paul Atagamen; Aidonojie, Esther Chetachukwu; Eregbuonye, Obieshi; Abacha, Saminu Wakili; Okpoko, Mercy
Jurnal Hukum dan Peradilan Vol 13 No 3 (2024)
Publisher : Pusat Strategi Kebijakan Hukum dan Peradilan Mahkamah Agung RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25216/jhp.13.3.2024.483-522

The Metaverse provides a prospective opportunity for medical practitioners to improve patient engagement, training of medical personnel, and simulation-based learning. It allows for immersive telemedicine medical practice, enabling medical practitioners to render medical services to patients in remote areas through realistic virtual consultation and training of medical personnel and students through a lifelike simulation. However, despite the potential of the Metaverse concept in medical practice, certain legal and medical issues could mitigate its usefulness. In this regard, this study adopts a hybrid method of research in ascertaining the prospect, legal, and health risks of utilizing the metaverse in medical practice. 256 questionnaires were distributed, and the result obtained was analysed using descriptive and analytical methods. The study found that there are several potentials for utilizing the metaverse in medical practice. However, there are legal and medical risks in utlising the metaverse in medical practice and they include; patient data privacy, regulation, licensing, patient consenting to virtual medical treatment, and accountability for medical errors in the metaverse. Furthermore, the study also found that spending longer hours in the metaverse could result in sedentary behavior, associated with medical issues like obesity, musculoskeletal disorders, and cardiovascular problems. It was therefore concluded and recommended that the metaverse holds significant promise for the future of medical practice in Nigeria, offering innovative solutions that can transform healthcare delivery and education. However, to avoid legal and medical issues that may occur, there is a need for regulatory compliance with healthcare regulations.

The Competence and Authority of Midwives in giving Birth without the assistance of a Doctor in Nigeria Aidonojie, Paul Atagamen; Aidonojie, Esther Chetachukwu; Afolabi, Majekodunmi Toyin; Eregbuonye, Obieshi; Adebayo, Adesoji Kolawole
Jambura Law Review VOLUME 6 NO. 1 JANUARY 2024
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33756/jlr.v6i1.20822

Life per se is not short, but our actions and inaction often result in the shortness of our life. This quote is concerning the fact that in Nigeria and the global standard it is required that during childbirth delivery there should always be a doctor present to avoid complications that may result in the death of the mother or the child. However, in Nigeria, it has been observed that the majority of the childbirth delivery conducted in hospitals or at any other place by local or trained mid-wife are often executed without the involvement or presence of a doctor. In this regard, is it legally and medically in abeyance to conduct childbirth delivery without the aid of a doctor, given the possible complication that may result in loss of life and damage to the mother and child. It is in this regard that this study tends to adopt a hybrid method of study (involving a doctrinal and non-doctrinal) in ascertaining the legal issues and challenges in curtailing mid-wife involvement in child delivery in the absence of a medical doctor. 307 questionnaires were distributed to respondents, and the data obtained were analyzed by adopting an analytical and descriptive method. The study, therefore, found that there are very high incidences of the mortality rate of a pregnant mother and their baby during delivery by mid-wife and nurses given the absence of a doctor. The study further found that though there are laws and ethical codes that regulate childbirth delivery in Nigeria, however, there are challenges that often mitigate the curtailment of mid-wife or nurses involved in childbirth delivery without the aid of a doctor. We thus concluded and recommended that authorities should establish effective regulations and sanctions for midwives or nurses participating in childbirth deliveries without the presence of a doctor.

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