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Agube, Ntamy
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Social Sciences

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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.
The Trump Doctrine of Preemptive Extraterritorial Force: Targeted Killing Promises Against Nigerian Jihadists and the Crisis of International Legal Order Nabiebu, Miebaka; Eja, Alobo Eni; Njong, Cleverty Afu; Agube, Ntamy
Jurnal Ilmu Sosiologi Dialektika Kontemporer Vol 13, No 2 (2025): Juli – December 2025
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The January 2026 public declaration by the U.S. President Donald Trump vowing to order lethal strikes against Islamic State-affiliated jihadist factions in Nigeria represents a critical inflection point in the normative architecture governing the use of force. This paper conducts an extensive doctrinal and policy analysis of such a declaration, situating it within the broader “Trump Doctrine” of unilateral, preemptive military action that challenges the United Nations Charter’s foundational framework. The paper posits that promises of extraterritorial force against non-state actors (NSAs) in the territory of a consenting but weak sovereign state like Nigeria create a complex tripartite legal nexus involving: the jus ad bellum limits of self-defense against NSAs (the “unwilling or unable” test), the jus in bello principles of distinction, proportionality, and precaution in a counterterrorism context, and the emerging jus ad vim debate on the law of armed conflict short of war. Through a case study of Nigeria’s counterinsurgency against ISWAP and Boko Haram, analyzing the state’s capacity, territorial control, and ambiguous consent” the paper interrogates whether such U.S. action would constitute lawful collective self-defense, a violation of sovereignty, or an unlawful intervention. It further examines the dangerous precedent set by public, politically instrumental declarations of force, which risk eroding diplomatic channels, undermining host-state legitimacy, and legitimizing a global practice of “adversarial airstrike diplomacy.” The paper concludes that while the 2001 AUMF provides a contested domestic U.S. legal basis, the international legal permissibility hinges on a fact-specific assessment of Nigeria’s effective control and explicit consent, a threshold currently unmet in large parts of the Lake Chad Basin. Ultimately, the declaration epitomizes a trend toward the normalization of unilateral counterterrorism strikes, posing a systemic threat to the Article 2(4) prohibition and accelerating the fragmentation of international law into a hierarchy where powerful states dictate the rules of cross-border violence. 
Co-Authors Anukanti, Vivien Chioma Eja, Alobo Eni Ekpo, Mokutima Etido Nabiebu, Miebaka Njong, Cleverty Afu