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All Journal Dialektika kontemporer Tamaddun International Journal of Law and Society Pinisi Journal of Social Science
Nabiebu, Miebaka
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Humanities Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Assessing Direct Digital Services Taxes in Africa: Compliance with the Canons of Taxation Nabiebu, Miebaka; Ekpo, Mokutima Etido; Anukanti, Vivien Chioma; Agube, Ntamy
Jurnal Ilmu Sosiologi Dialektika Kontemporer Vol 13, No 1 (2025)
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The rapid expansion of the digital economy has introduced complexities in tax revenue mobilization, particularly in the taxation of digital transactions, both domestic and international. The intangible nature of digital services has facilitated tax evasion and avoidance, prompting governments worldwide to formulate policies aimed at capturing revenue from this sector. African countries are no exception, having introduced various digital tax policies, including both direct and indirect taxes. This paper focuses on Direct Digital Services Taxes (DSTs), which have sparked considerable debate among governments, policymakers, academics, tax bodies, and development organizations. Discussions primarily revolve around their structural design, compliance with the canons of taxation, potential benefits and challenges, and their broader economic implications. Through a literature review, this study examines the legislative frameworks and administrative approaches to DSTs in Africa, assessing their alignment with fundamental taxation principles. The findings reveal mixed outcomes. While some aspects of DSTs align with taxation principles such as fairness and efficiency, others conflict with them. These inconsistencies can be attributed to differences in economic structures, political environments, and administrative capacities across African nations, as well as disparities between developing and developed economies. The study concludes that while DSTs are crucial for harnessing revenue from the digital economy, their design and implementation must carefully balance equity, neutrality, efficiency, and economic viability to ensure optimal tax policy outcomes.
The Impact of Populism on International Law: A Case Study of Nigeria's Role in Regional and Global Governance Nabiebu, Miebaka; Ekpo, Mokutima Etido; Agube, Ntamy
Jurnal Ilmu Sosiologi Dialektika Kontemporer Vol 12, No 2 (2024)
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The rise of populism represents a profound challenge to constitutionalism, democracy, and the rule of law, both within nations and across the global stage. Populist governments increasingly undermine the foundations of international law, multilateralism, and the legitimacy of international legal agreements. This article explores the dangers posed by populism to the international legal order, focusing on its impact on international institutions, non-governmental organizations (NGOs), and the broader framework of global cooperation. Populist regimes often frame international law as a tool for coordination and intervention, eroding its role in safeguarding human rights and fostering collective agreements among nations. By examining these dynamics, this article highlights the growing threat of populism to the international community and proposes strategies to mitigate its effects.
Co-Authors Agube, Ntamy Anukanti, Vivien Chioma Ekpo, Mokutima Etido Otu, Michael Takim