Ifeanyichukwu Azuka Aniyie
Biographic Data
| ID | 332122 |
|---|---|
| NAME | Ifeanyichukwu Azuka Aniyie |
| GIVEN NAMES | Ifeanyichukwu Azuka |
| FAMILY NAME | Aniyie |
| SIGNATURE | ANIYIE I A |
| AFFILIATIONS | University of New Brunswick |
| ORCID | 0000-0002-9524-829X |
| VERIFIED | Yes |
| TOTAL WORKS | 9 |
| TOTAL CITATIONS | 4 |
| AUTHOR COUNT | 9 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2018 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 1 |
Crafting tax incentives for economic development: Insights and recommendation
Legal Pluralism and Child Identity: The Interplay of Igbo Worldview and English Traditions in Chinweze & Anor V Masi & Anor
Chinweze v Masi marks a critical juncture in the interaction of the rights and social status of children of deceased husbands within the Nigerian legal system. This paper explores the implications of the interaction within the broader framework of children's rights to identity embodied in the United Nations Convention on the Rights of the Child. It underscores the precarious position of these children caught between traditional expectations and m…
Crafting tax incentives for economic development: Insights and recommendation
This paper utilised of a mix of systematic textual analysis to gain understanding, develop knowledge regarding the nature and corollaries of tax incentives. Its main finding is that despite the duality that is tax incentives and the existence of advisories against their utilisation as policy instrument by states, they have become prominent tools for public policy design and implementation as well as feature during micro or firm level decision mak…
Evidence of subnational government sovereign boundary percolation in Nigeria
This study analyzes data from 1999-2019, evidencing strategies utilized by Nigerian Subnational Governments (SNGs) for attracting inward Foreign Direct Investment (FDI). These strategies are unique for several reasons, including the fact that they highlight the evidence of paradiplomacy in Nigeria, a case study that is understudied in the paradiplomacy literature. These strategies are also a deviation from the conventional protocols for FDI mobil…
Beyond traditional models: A focus on alternate pathways for managing Africa’s sovereign debt
This paper explores the limitations of traditional sovereign debt management in Africa and introduces innovative strategies to address these challenges. It critically assesses current practices, identifying their inefficiencies and inadequacies in meeting the unique needs of African economies. The findings reveal a need for more flexible, context-specific approaches that consider the diverse economic landscapes of African nations. Additionally, i…
Recognition of the Rights of Taxpayers: Perspectives and Prospects
This article evaluates specific powers, policies and processes (which includes the tax refund process, the pay-before-argument rule and the power of substitution) of the Nigerian tax system against the backdrop of the right to property and the right to life enshrined in the Constitution of the Federal Republic of Nigeria 1999 ( CFRN ). It argues that these rights are infringed on by Federal Inland Revenue Service ( FIRS ) powers, policies and pro…
Situating non-central government foreign revenue mobilization within Agenda 2063: A case study of Nigeria
Funding is critical to the attainment of Aspiration 1 of the African Union (AU) Agenda 2063, which aims to promote inclusive growth and sustainable development. However, the funds required to meet these targets are not readily available in Africa. In Nigeria, constitutional provisions for revenue mobilization and public expenditure place restrictions on the foreign economic relations capabilities of non-central governments (NCGs) as well as under…
Nigeria's Income Tax (Transfer Pricing) Regulations 2018: Conceptualizing the Elephant and “Plucking the Goose”
In 2015, the OECD gave the world a template to address base erosion and profit shifting and ensure that profit is taxed in the jurisdiction of value addition and / or where economic activities take place. The world's jurisdictions then embarked on implementing the template. Examining the legal framework subsequently put in place for the taxation of intangibles in Nigeria, this article argues that the distinct regimes for connected and unconnected…
Evolution of subnational foreign economic relations in Nigeria
In the current dispensation of civilian rule in Nigeria (1999–present), her subnational governments (SNGs) have increasingly been engaging in economic activities which impact on how Nigeria conducts her international economic interactions. This emerging trend is at variance with the existing legal provisions under the 1999 Nigerian Constitution, which preclude SNGs from this policy space. This article examines the evolution of the constitutional …
Situating non-central government foreign revenue mobilization within Agenda 2063: A case study of Nigeria
Funding is critical to the attainment of Aspiration 1 of the African Union (AU) Agenda 2063, which aims to promote inclusive growth and sustainable development. However, the funds required to meet these targets are not readily available in Africa. In Nigeria, constitutional provisions for revenue mobilization and public expenditure place restrictions on the foreign economic relations capabilities of non-central governments (NCGs) as well as under…
Evidence of subnational government sovereign boundary percolation in Nigeria
This study analyzes data from 1999-2019, evidencing strategies utilized by Nigerian Subnational Governments (SNGs) for attracting inward Foreign Direct Investment (FDI). These strategies are unique for several reasons, including the fact that they highlight the evidence of paradiplomacy in Nigeria, a case study that is understudied in the paradiplomacy literature. These strategies are also a deviation from the conventional protocols for FDI mobil…
Evolution of subnational foreign economic relations in Nigeria
In the current dispensation of civilian rule in Nigeria (1999–present), her subnational governments (SNGs) have increasingly been engaging in economic activities which impact on how Nigeria conducts her international economic interactions. This emerging trend is at variance with the existing legal provisions under the 1999 Nigerian Constitution, which preclude SNGs from this policy space. This article examines the evolution of the constitutional …
Evolution of subnational foreign economic relations in Nigeria
In the current dispensation of civilian rule in Nigeria (1999–present), her subnational governments (SNGs) have increasingly been engaging in economic activities which impact on how Nigeria conducts her international economic interactions. This emerging trend is at variance with the existing legal provisions under the 1999 Nigerian Constitution, which preclude SNGs from this policy space. This article examines the evolution of the constitutional …
Nigeria's Income Tax (Transfer Pricing) Regulations 2018: Conceptualizing the Elephant and “Plucking the Goose”
In 2015, the OECD gave the world a template to address base erosion and profit shifting and ensure that profit is taxed in the jurisdiction of value addition and / or where economic activities take place. The world's jurisdictions then embarked on implementing the template. Examining the legal framework subsequently put in place for the taxation of intangibles in Nigeria, this article argues that the distinct regimes for connected and unconnected…
Situating non-central government foreign revenue mobilization within Agenda 2063: A case study of Nigeria
Funding is critical to the attainment of Aspiration 1 of the African Union (AU) Agenda 2063, which aims to promote inclusive growth and sustainable development. However, the funds required to meet these targets are not readily available in Africa. In Nigeria, constitutional provisions for revenue mobilization and public expenditure place restrictions on the foreign economic relations capabilities of non-central governments (NCGs) as well as under…
Recognition of the Rights of Taxpayers: Perspectives and Prospects
This article evaluates specific powers, policies and processes (which includes the tax refund process, the pay-before-argument rule and the power of substitution) of the Nigerian tax system against the backdrop of the right to property and the right to life enshrined in the Constitution of the Federal Republic of Nigeria 1999 ( CFRN ). It argues that these rights are infringed on by Federal Inland Revenue Service ( FIRS ) powers, policies and pro…
Crafting tax incentives for economic development: Insights and recommendation
This paper utilised of a mix of systematic textual analysis to gain understanding, develop knowledge regarding the nature and corollaries of tax incentives. Its main finding is that despite the duality that is tax incentives and the existence of advisories against their utilisation as policy instrument by states, they have become prominent tools for public policy design and implementation as well as feature during micro or firm level decision mak…
Evidence of subnational government sovereign boundary percolation in Nigeria
This study analyzes data from 1999-2019, evidencing strategies utilized by Nigerian Subnational Governments (SNGs) for attracting inward Foreign Direct Investment (FDI). These strategies are unique for several reasons, including the fact that they highlight the evidence of paradiplomacy in Nigeria, a case study that is understudied in the paradiplomacy literature. These strategies are also a deviation from the conventional protocols for FDI mobil…
Beyond traditional models: A focus on alternate pathways for managing Africa’s sovereign debt
This paper explores the limitations of traditional sovereign debt management in Africa and introduces innovative strategies to address these challenges. It critically assesses current practices, identifying their inefficiencies and inadequacies in meeting the unique needs of African economies. The findings reveal a need for more flexible, context-specific approaches that consider the diverse economic landscapes of African nations. Additionally, i…
Crafting tax incentives for economic development: Insights and recommendation
Legal Pluralism and Child Identity: The Interplay of Igbo Worldview and English Traditions in Chinweze & Anor V Masi & Anor
Chinweze v Masi marks a critical juncture in the interaction of the rights and social status of children of deceased husbands within the Nigerian legal system. This paper explores the implications of the interaction within the broader framework of children's rights to identity embodied in the United Nations Convention on the Rights of the Child. It underscores the precarious position of these children caught between traditional expectations and m…
Economics (7 works) · Political science (6 works) · Business (5 works) · Law (4 works) · Corporate Taxation and Avoidance (3 works) · Finance (3 works) · Fiscal Policy and Economic Growth (3 works) · Public economics (3 works) · Taxation and Compliance Studies (3 works) · Government (linguistics (2 works)