How Nigerian women suffer from unjust tax regime

By Abubakar Jimoh

While imposition of tax remains a vital instrument for the promotion of resource re-allocation, social equity through wealth distribution, women marginalisation in tax processes and responsibilities of government towards its citizens has hitherto constituted public and policy debates, but with little effort to address the emergent plights of women under unwary tax regime.

With increasing incidence of taxation in the contemporary tax reforms, Nigerian women are worst hit by the socio-economic burden of the various gender-insensitive tax policies.

It would be recalled that in September 2015, Nigeria joined the rest of the world at United Nations’ High Level Plenary Summit for the adoption of Structural Development Goals (SDGs) with 17 goals and 169 targets as part of the global efforts to build a comprehensive development plan in order to complete the unfinished business of the Millennium Development Goal (MDGs).

Adopting the SDGs, at country level with Goal 1 and 5 promising to: end poverty and hunger in all its forms everywhere; and achieve gender equality and empower all women and girls, respectfully, Nigeria is committed to address poverty and ensure equal opportunity for women in all socio-economic and political ramifications. However, the existing gender-biased tax regime remains a major impediment that if not strictly addressed may backpedal or obstruct the country’s success in the implementation of SDGs.

In every tax regime, women are either implicit or explicit marginalised. Explicit marginalisation in the analysis of German Technical Cooperation (GTZ) emanates from specific provisions of the law, regulations or proceedings that deliberately treat men and women differently, while implicit marginalisation describes differences in the way the tax system (or any tax policy measure) affects men’s and women’s well-being.

Explicit marginalisation occurs in the Personal Income Tax system where the tax law discriminates against married women with respect to tax reliefs and allowances. Hence children’s allowances are claimed by the husband as long as he is not legally separated from his wife. Implicit marginalisation on the other hand is found in marriage tax marginal rates, Value Added Tax (VAT), excise or selective taxes, import duties and export duties.

Besides, various assessments of the Personal Income Tax burden have revealed that the average tax paid for equivalent levels of income is higher for female taxpayer than male, as married men are granted the tax relief on the assumption that men are breadwinners.

It is noteworthy that apart from constituting over 50 percent of the world’s population, women perform two-third of the world’s work, and receive one-tenth of the income. They in proportion represent 70 percent of the world’s one billion poorest people.

Similarly, majority of Nigerian women face real-time poverty, gross inequality, molestation and injustice resulting from insensitive tax collection and administration processes, which deny them the opportunity to meaningfully earn and contribute positively towards the nation’s development. The degree of molestation from multiple and unjust taxation/levies regime is evident and well documented in various encounters by Civil Society Legislative Advocacy Centre (CISLAC) with women, especially in informal sectors across the country.

While women constitute a high percentage of the population engaging in informal sector business like farming and trading, the local market women are the worst hit by the era of multiple taxes and harassments from some unscrupulous tax collectors, who endlessly extort whopping sums from the innocent women.

It is worrisome that the era of multiple taxations has led to drastic loss in profit generation, and continuous discouragement of women’s participation in the nation’s socio-economic development as against Goal 5 of the SDGs with specific pledge to “achieve equality and empower all women and girls”.

As related to the women in formal sector, although Nigeria has the highest population in African continent, as reports by 2012 Gender in Nigeria Report, with 38 percent of its women lacking formal education as against 25 percent for men, the disparity in education attainment largely undermines women’s earning capacity and well-being under personal income or direct tax burden as most women earn too little to pay a significant amount of personal income tax. Indeed, the heavy tax rate imposes on taxpayers through personal income tax poses unequal impact on women.

Also, the imbalanced Value Added Tax (VAT) system is another endemic challenge to the women’s earning and well-being. The VAT Amendment Act 2007 removed the 5 percent fixed rate and gave the Minister of Finance Power to determine the VAT rate. Exercising the authority, the Minister of Finance raised the rate to 10 percent, but later repealed its decision with the rate returned to the initial 5 percent. Nigerian women are known to purchase more goods and services that promote health, education and nutrition compared to men.

In 2004, the Nigeria Living Standards Survey report by the National Bureau of Statistics showed that over 50% of the expenditure by female headed households was on non-food items which as likely to attract VAT. This in the observations of GTZ creates the potential for women to bear a larger burden of VAT, especially if the VAT system does not provide for exemptions, reduce rates or zero-rating.

Given the existing intense tax burden on women, it has become imperative that policy and development interventions through taxation must take cognisance of the plights of women in order promote sustainable economic growth and poverty eradication, if Nigeria is determined to achieve its global commitments under Goal 1 and 5 of the Sustainable Development Goals (SDGs).

The National Tax Policy should be reviewed with committed and sincere efforts to address gender insensitivity in the collection, administration and utilisation of tax revenues as well as mainstreaming of gender-sensitivity into tax practices and tax policy formulation.

More importantly, appreciable efforts must be made by the governments to resolve the growing incidence of multiple taxation/levies in the informal sector, especially at local government level as self-employed and poor women are mostly victims of multiple taxation/levies which consequently reduce their profits and welfare.

2016: ‘Over 74, 000 children enrolled into Community Management of Acute Malnutrition programme in Jigawa’



Civil Society Legislative Advocacy Centre (CISLAC) organized a One-day Executive and Media Roundtable on Maternal Health. The Roundtable aimed at bringing Jigawa State’s executives, civil society and the media under one roof to brainstorm on necessary action for timely release and effective implementation of maternal and child health budget in the state for efficient intervention and maximum impacts on the citizens. The meeting drew over 20 participants representing State Primary Health Care Development Agency, Ministries of Budget and Economic Planning, Health, Education and Women Affairs, Civil Society Organizations, and the Media. After exhaustive deliberations on various thematic issues, the following observations and recommendations were made:


  1. Jigawa State has allocated 13% (out of 15% Abuja Declaration) of its total budget to health sector in the 2017 Appropriation Act.
  2. The State Government recently engaged the services of 450 Primary Health Care workers of different cadres to be posted across Primary Health Care Centres in the state to improve accessibility to health care services.
  3. Out of 685 health facilities in the state, only 24 (12 General Hospitals and 12 PHCs) render free maternal and child health services to 878,581 under-5 and 1,020,407 women of reproductive age.

  4. The State Primary Health Care Development Agency is presently awaiting 15% allocation from the 1% Consolidated Revenue Fund for the provision and maintenance of Primary Health Care facilities, as enshrined under Section 11 (3)(c) of the National Health Act 2014.
  5. The State has received its share of $1.5million from the World Bank “Save 1Million Lives” program to address six different health indicators, of which maternal and child health is a key priority.
  6. High commercial value leverage on programmes, coverage and activities, especially by public media impedes efforts by other relevant stakeholders at raising policy and public awareness on maternal and child health in the state.
  7. Jigawa state records high level severe acute malnourished children with no fewer than 74, 000 children enrolled into the state’s Community Management of Acute Malnutrition (CMAM) programme in 2016.


  1. Upholding high level corporate social responsibility by the media with prioritized attention to revitalize maternal and child health care service provision and accessibility in the state through dedicated programmes, coverage and activities.
  2. Proactive and joint advocacy by Civil Society groups for sustainable maternal health care services, giving congnisance of the existing unfavourable maternal and child health indices, to galvanise legislative and executive supports for the introduction and passage of Free MNCH.
  3. Increased collaboration among various Ministries, Departments and Agencies to define the workability for operationalisation of the state’s health care programmes and policies.
  4. Effective management and utilization of existing fund provision to the health sector to maximize maternal and child health care service delivery.
  5. Adequate supervision of health care facilities by relevant authorities to restore proper code of conducts among health workers to encourage attendance for maternal health service in the facilities.
  6. Establishing e-platform mechanism for feedback to support monitoring and evaluation system for possible improvement in maternal and child health service provision and delivery.

  7. Synergy among Ministries of Health, Education and Women Affairs for guiding and counseling of the girl child education.

Call to immediate action:

  • Project to increase accessibility to family planning contraceptives from 1% to 5%
  • Have functional Basic Health Centre in every Ward to attain Universal Health Coverage
  • Upgrade Primary Health Care facilities to Ward level
  • Provision of vehicle to improve accessibility to maternal health services
  • Increase weekly radio programmes from 1 to 4 to amplify issues on maternal and child health
  • Mainstream maternal health issues into the existing radio programme on youth


  1. Auwal Ibrahim Musa (Rafsanjani)

Executive Director, CISLAC

  1. Adamu Muhammad Garun Gabas

Permanent Secretary, Jigawa State Ministry of Budget and Economic Planning

Nigeria: North West region is faced with serious human resource gaps in the health sector



Civil Society Legislative Advocacy Centre (CISLAC) organized a One-day Executive and Media Roundtable on Maternal Health. The Roundtable aimed at bringing Katsina State’s executives, civil society and the media under one roof to brainstorm on necessary action for timely release and effective implementation of maternal and child health budget in the state for efficient intervention and maximum impacts on the citizens. The meeting drew about 15 participants representing Ministries of Health, Budget and Economic Planning, Education and Women Affairs, Civil Society Organizations, and the Media. After exhaustive deliberations on various thematic issues, the following observations and recommendations were made:


  1. While adequate, accessible and affordable maternal and child is key to the development, survival and growth of every society, North West region is faced with serious human resource gaps in the health sector with merely 507 out of required 4835 midwifes in Katsina state.
  2. Inter-ministerial collaboration among the State Ministries of Heath, Information, Education and Women Affairs remains paramount to effective and concerted intervention on maternal and child health in Katsina state.
  3. Impending factors such as information accessibility, lack of fund, capacity gaps and restrictive policies hamper investigative journalism, policy and public awareness on maternal and child health.
  4. In 2017 Appropriation Act, Katsina State Government has allocated 8.97% (out of 15% Abuja Declaration) to the health sector, which is an increase from the previous years.
  5. Under-performance in part of the established Budget Monitoring and Tracking Committee in the State is an impeding challenge to budget performance monitoring and evaluation.
  6. Inadequate supervision of health sector, capacity gaps among health workers, lopsidedness in human resource deployment paves ways for over-concentration of health care workers in the urban areas at the expense of rural counterparts hence, impeding accessibility to maternal and child health services.
  7. Katsina State has received its share of the World Bank’s “Save 1 million Lives” fund and established implementation Committee with maternal and child as a key priority for intervention.


  1. Mainstreaming maternal and child health as multi-sectoral issues through prioritized efforts among various Ministries in galvanizing advocacy for maternal and child health.
  2. Proactive media with appreciable curiosity through prioritized resource utilization to engage investigative journalism, and raise policy and public awareness on maternal health budget allocation, release and implementation.
  3. Capacity building for health reporters on investigative journalism on maternal and child health issues through training and retraining programmes; and leveraging International Days to amplify policy and public awareness on maternal and child health.
  4. Enhanced legislative advocacy on the domestication of National Health Act 2014 and translation of existing health policies into legislation to promote sustainable intervention on maternal and child health.
  5. Addressing human resource gaps through adequate funding and supervision, engagement of sufficient and qualified health workers with appropriate incentives to bridge human resource gaps, especially in the rural areas.
  6. Evidence-based advocacy by civil society groups in the state to understand, identify relevant facts and figures to effectively advocate and engage policy and legislative process on maternal and child health.
  7. Well-packaged and persistent maternal health programmes by the media through persistent and innovative coverage and reportage that captivate policy, legislative and public attention towards maternal and child health.
  8. Full capacity deployment and utilization of Media and Public Relations Department of various Ministries to encourage timely and appropriate information dissemination.
  9. Realistic health budget composition through appropriate consultation with communities and relevant stakeholders by the media and civil society groups to promote effective implementation.

Action points:

  • Enlightenment advocacy to the traditional and religious leaders on maternal and child health issues by the media and civil society groups.
  • Utilize Bill Board to galvanize issues on maternal and child health.
  • Issue based approach to maternal and child health by the media.
  • Incorporate State Ministry of Information and National Orientation Agency to catalyze public awareness on maternal health.
  • Increase allocation to health sector.
  • Appropriate documentation of coverage and reportage to ease data accessibility and utilization.


  1. Auwal Ibrahim Musa (Rafsanjani)

Executive Director, CISLAC

  1. Ibrahim Maiwada

Katsina State Ministry of Health

  1. Muhammad Kabir Barau

Katsina Ministry of Budget and Economic Planning

  1. Hajara B. Kankara

Katsina State Ministry of Education

  1. Ibrahim Sogiyi

State Primary Health care Development Agency

  1. Abdulaziz Imam Suleiman

Katsina State Ministry of Women Affairs

  1. Sabiu Laidi

Health Reform Foundation of Nigeria (HERFON)

  1. Buhari Ahmed Badi

Katsina State Radio

NEITI Audit Report: Experts devise strategies for impactful dissemination

By Abubakar Jimoh

The role of civil society has been described as paramount in active public debate on various disclosures and issues by the Nigerian Extractive Industry Transparency Initiative (NEITI) to promote transparency, accountability and good governance in the extractive sector.

This was revealed by the Chairperson, NEITI Civil Society Steering Committee (CSSC) also Snr. Program Officer, CISLAC Mr. Kolawole Banwo, during Inaugural Meeting of the Committee held in Kano state recently.
He observed that civil society representatives are able to speak freely on transparency and natural resource governance issues, as it is evident that NEITI Reports play a significant role in contributing to civil society’s analysis, research and advocacy.

Giving the instances of the Remediation sub-committee of the CSSC which provides concrete recommendations to the government for reform of the extractive sector as a direct result of NEITI’s Reports, the Chair also did not conceal the fact that civil society has promoted and engaged in discussions around the revised Petroleum Industry and Governance Bill (PIGB) in July 2016.

If passed into law, the new PIGB will provide appropriate legal and regulatory framework particularly important for optimal performance of the oil and gas sector. It will pave way for efficient and effective governing institutions with clear and separate roles for the petroleum industry; establish a framework for the creation of commercially oriented and profit driven petroleum entities that ensures value addition and internationalization of the petroleum industry; promote transparency and accountability in the administration of the petroleum resources of Nigeria; and foster a conducive business environment for petroleum industry operations.

He said while the right for civil society organisations to develop their independent programs to promote transparency in the extractive industries was explicitly recognized, there were no indications that civil society had been restricted from engaging in outreach to broader civil society, including related to discussions about MSG representation and the EITI process.

“Civil society is encouraged to be involved in the design, implementation, monitoring and evaluation of the EITI through participation in meetings of the NSWG, the CSSC and dissemination events. There are examples of broader civil society groups being engaged and asked to provide input to the development of the EITI in Nigeria,” Banwo explained.

He however, lamented lack of recent capacity building engagement by civil society outside Abuja and Lagos. “There do not appear to be recent examples of dissemination events in local communities by NEITI or civil society organisations, although this appears to have been more common in the past.
“Except as concerns dissemination, there is no evidence that the broader constituency is consulted or otherwise engaged in the design, implementation, monitoring or evaluation of the EITI process.

“Despite a favorable framework for civil society engagement, the impression from the stakeholder consultations is that civil society on the MSG does not in fact function as a link between the EITI and the broader constituency,” the Chair bemoaned.

In order to achieve meaningful progress, he further recommended the need to ensure full involvement of civil society in the design, implementation, monitoring and evaluation of the EITI process.

Explaining the concept of “resource curse”, Director of Communications, NEITI, Dr. Orji Ogbonnaya Orji, noted that merely possession of abundant natural resources neither guarantees economic growth nor socio-economic development. He said the tendency for resource-rich countries to be underdeveloped described the theory of “resource curse”.

Given the Dutch theory of “resource curse”, he said the menace featured in appreciation of the exchange rate of resource rich countries’ currencies comparing to those of the world which consequently reduced the global competitiveness of their manufactured and other tradable goods, and resulted in contraction of other tradable sectors of the economy.

On institutional challenges of “resource curse”, the Director observed that prevalence of poor economic policy or management, weak political, bureaucratic and economic institutions breed corruption.

He listed as consequences of “resource curse”, weak institutions, absence of infrastructure, docile population unable to demand accountability, emergence of parasitic elites, poor and ineffective tax culture, violence and social conflicts, agitation for identity and resource control.
As part of the efforts to avert “resource curse”, Extractive Industry Transparency Initiative (EITI) was introduced to promote transparency and accountability around payments made by extractive industry companies and revenues received by governments.

According to him, the Initiative is designed to stimulate debate on public priorities; empower citizens to hold their governments to account for the use of revenues accruing from natural resources; promote transparency, accountability, sustainable development and eradication of poverty; help governments attract direct foreign investments, secure support and cooperation of global enterprises; build trust among host communities and the operating companies; prevent corruption; help countries succeed in improving their tax collection systems.

Recounting the benefits of implementing EITI in Nigeria, Dr. Orji explained that the Initiative has created a framework for reporting and disclosure of receipts and payments in the extractive industry; enabled publication of accurate and credible data on revenue flows; led to acceptance of the need for due process and transparency in the operations of the extractive industry companies; enhanced transparency and accountability by government in the application of revenues from the extractive industries; improved credit rating and higher level of credibility for Nigerian government within the international community.

Highlighting the roles and responsibilities of stakeholders in the dissemination NEITI reports, the Team Leader, Outreach, NEITI, Obiageli Onuorah, noted that civil society has the responsibilities towards community participation, social mobilisation, advocacy for remediation, public education, enlightenment and dissemination, monitoring and oversight, whistle blowing and feedback.

She mentioned as part of civil society’s expectation from the process: good governance, transparency and accountability, comprehensive reforms in the extractive sector, economy diversification, poverty alleviation, effective dissemination and simplification of the reports, social harmony, environmental justice, corporate Social Responsibility, generational equity, strong political will, enforcement and sustainable development.

The Executive Director, Centre LSD, Dr. Otive Igbuzor, explained that while the challenge of transparency and accountability, especially for countries that depend on revenue from mineral resources, is a global one, according to him, it is only through the efficient management of resources that such countries can deliver social and economic benefits to their citizens.

He said: “There is significant evidence that corruption is widespread in Nigeria. The main revenue source for the country is oil and is therefore prone to the political economy of oil. The idea of revenue transparency has gained currency with the Extractive Industry Transparency Initiative (EITI).”

Reviewing the impacts of implementation of the NEITI’s Strategic Plan 2013-2017, he commended the Strategic Plan for opening, especially the oil and gas sector to greater public scrutiny, reducing discrepancies between receipts and payments, improving quality and speed of data collection.
The Executive Director however, did not hide the fact that NEIT has been unable to deliver timely audits in a way that would maximize the currency and relevance of its audit reports with limited impact and stakeholders.

“The review showed that remediation remains the weakest link in NEITI’s operations is majority of issues raised in the audit reports which are yet to be resolved.

“While NEITI has performed considerably well in its reporting and dissemination responsibilities, the fundamental assumption that increased openness would lead necessarily to greater accountability in the management of extractive has not materialized. This is evidenced by the huge gap between the volume of revenue earned over time and Nigeria’s development indices. It is also evidenced by the weak governance indices that the country has recorded both in the governance of the extractive sector and the economy.

“The reality therefore calls for a review of the underlying assumption of the relationship between transparency, accountability and ultimately shared prosperity for the citizens,” he said.

Identifying remedial issues in 2014 Report, Michael Uzoigwe representing the Facility for Oil Sector Transformation (FOSTER) observed weak arrangements around the domestic crude oil allocation; opaque and discretionary license and lease award processes; weak arrangements for monitoring and measuring crude and liquids, from well-heads to terminals; 2000 Memorandum of Understanding (MOU)-fiscal terms- between NNPC and Joint Venture Companies; Petroleum Profit Tax (PPT) underassessment and issues with other taxes and income; loss of gas income for the Federation and Production Sharing Contract (PSC) Gas Agreement.

Uzoigwe noted the effort and improvement in addressing the 2014 remedial issues when he said through civil society advocacy, the delayed payment for domestic allocations received by Nigeria National Petroleum Corporation (NNPC) had been resolved with a joint monitoring framework developed by OAGF, Revenue Mobilisation Allocation and Fiscal Commission and NNPC to ensure payments were made by Corporation as at when due.

He explained that the civil society engage with Department of Petroleum Resources and MPR to fast track pending out of court settlement with Shell had helped to prevent loss of revenue from some oil blocks.

Uzoigwe added that the civil society’s engage with DPR to define industry standard production point to serve as standard benchmark for the purpose of computing royalty has resulted in the provision of a uniform basis for measurement of crude oil, and the proposed new measurement guideline.

Stressing the roles of civil society in NEITI process, Executive Director, Africa Network for Environment and Economic Justice (ANEEJ), Rev. David Ugolor noted that active participation of civil society in EITI Process is key to ensure that EITI leads to greater accountability.

“The participation of civil society in the EITI process is formally assessed at two stages of EITI Implementation—during the candidate assessment and validation, and hoc basis in response to special request. Civil Society provision in the EITI Standard remains consistent at every stage of EITI Implementation and the evidence changes according to the situation of the Country, stage of implementation, and availability of information.

“The NEITI Act and the Memorandum of Understanding (MOU) between the Civil Society and National Stakeholder Working Group (NSWG) provides a robust framework for civil role in the NEITI Implementation. The civil society representatives in the NSWG are expected to reflect the perspectives of their constituency in the meetings.

“Civil society can also provide input into the Work Plan through their representatives in the NSWG. Civil Society can also undertake research and advocacy around the implementation of the Work Plan. Civil Society can use their various network like the Publish What You Pay Campaign to support the implementation of concrete outcome of the annual audit report. Civil Society can also build alliance with other stakeholders to influence the NSWG to adopt concrete measures that will improve the EITI Standards. Civil Society can also use the annual audit report to engage in evidence based advocacy to end corruption in the oil sector,” Rev. Ugolor added.

Osinbajo and the lapses in United Nations’ Counter-terrorism Efforts

By Abubakar Jimoh

Recently, while meeting with members of the United Nations Security Council led by the United Kingdom’s Permanent Representative, Ambassador Mathew Rycroft at the Aso Rock Presidential Villa in Abuja, the Nigerian Vice President, Yemi Osinbajo had called for global support towards the review of the international legal instruments and conventions on warfare and conflicts, primarily to curtail the on-going unconventional and brutal operations of terrorists and insurgents around the world.

In recent times, the gruesome attacks by terrorists and insurgents have received global attention with the world’s most developed countries witnessing a dramatic increase in deaths from terrorism.

In 2015, the Global Terrorism Index reveals that ISIS had claimed responsibility for 6,141 deaths through various attacks in more than 250 different cities in the same year including high-profile attacks on major cities in Belgium, France and the United States, setting the world on edge.

A report by the World Economic Forum in April 2016 exposes a new kind of protracted guerrilla war stretching from the Americas and Europe across Africa, Asia and the Arab world, warning that “the group is irregular, hybrid and networked, involving a constellation of terrorist organizations such as ISIS and Al Qaeda”.

“Rather than hitting specific groups of people or symbolic sites, cities themselves are coming under siege. Complicating matters, violent extremists are recruiting directly from poorer and marginal neighbourhoods across the West. The extent of local recruitment and so-called extremist travelling from Western countries is certainly cause for concern,” the Forum noted.

A study titled “Foreign Fighters in Syria and Iraq” by Soufan Group estimates that as many as 31,000 people from 86 countries had made the trip to Iraq or Syria to join ISIS or other extremist groups since June 2014.
Similarly, report by International Journal of Arts and Humanities in 2015 recounts that insecurity has been a major dare to the Nigerian government with the actions and activities of the insurgents leading to enormous loss of lives and properties, particularly in the Northern part of the country.

According to the report, “some of these activities include intimidation, bombings, suicide attacks, sporadic gunfire of unarmed, blameless and innocent Nigerian citizens, burning of police stations and churches, kidnapping, raping of school girls and women”.

By April 2016, no fewer than 20,000 lives were lost while 2.8 million persons were displaced from various attacks in the Northeast with estimated $9 billion economic loss. Consequently, Nigeria has been included amongst one of the terrorist countries in the world. This without doubt has serious implications for national development, as no nation thrives in presence of endemic and unfavourable insecurity indices.

The severity of increasing attacks by the insurgents on innocent Nigerians with resultant development implications had triggered the global call by the Vice President for the review of relevant legal instruments and conventions on warfare and conflicts to address emerging terrorist attacks
“We must, on a global scale look again at how to deal with these new challenges. We need to look at the governing conventions, what type of legal categories, recognition of law we should give them (to the perpetrators of terror and insurgents). We need to re-examine how to deal with these individuals according to law,” he said.

As part of the efforts to provide globally aligned legal provisions in combating various acts of terrorism, the International Convention for the Suppression of Terrorist Bombings and the International Convention for the Suppression of the Financing of Terrorism were adopted in 1997 and 1999 respectively. While the former “creates a regime of universal jurisdiction over the unlawful and intentional use of explosives and other lethal devices in, into, or against various defined public places with intent to kill or cause serious bodily injury, or with intent to cause extensive destruction of the public place”, the latter requires parties to take both direct and indirect steps to prevent and counteract the financing of terrorists.

A recent assessment of the various adopted counter-terrorism efforts by the United Nations by Centre for Policy Research of the United Nations University had classified the UN’s counter-terrorism work in recent years into three—a norm-setting role that includes the development and promotion of a Global Counter-Terrorism Strategy and efforts to counter violent extremism; capacity building activities to help countries meet these obligations; and Security Council-mandated sanctions, in the 1990s, against state sponsors of terrorism.

The review therefore, reveals that the treaties suffer from lack of a monitoring and follow-up regime; insufficient conditions for effective counter-terrorism leading to no statistically significant reduction in the post-treaty number of attacks; inability by UN members to unable to agree on a definition of terrorism, raising serious human rights concerns, as this allows some governments to justify their prosecution of legitimate political dissent as combating terrorism; security-based counterterrorism measures, which alone have not been sufficient to prevent the spread of violent extremists; the weakness in the UN’s norm development to offset the negative effects of counterproductive counter-terrorism policies by Member States that ultimately exacerbate the terrorist threat.

Abubakar Jimoh is the Head of Communications at Civil Society Legislative Advocacy Centre (CISLAC), Abuja

2017 Appropriation Bill: Between National Assembly and Civil Society

By Abubakar Jimoh

It is no more news that the Nigeria’s budgetary process has hitherto been faced with inherent systemic secrecy, resulting in inadequate allocation to the social sector of the economy and grossly neglect of citizens’ democratic expectations.

Appreciating the fact that effective participation and contribution of citizens in the budgetary process remain paramount to achieving proper monitoring, transparency and accountability in the appropriation, release and utilisation of funds, the National Assembly in collaboration with Civil Society Legislative Advocacy Centre (CISLAC), UK Department for International Development (UKAID) and Policy and Legal Advocacy Centre (PLAC) recently organised a first ever 3-day Public Hearing on 2017 Appropriation Bill.

The Public Hearing, which for the first time brought under one roof all stakeholders involved in the budget process, provided an enabling platform for public analysis, discourse and enlightenment on the basic recommendations and budget policies of the nation as contained in the 2017 Budget Proposal by the President Muhammadu Buhari; and the fiscal, financial and economic assumptions used as basis in arriving at total estimated expenditure and receipts.

In his opening remark, the Senate President, Dr. Abubakar Bukola Saraki, did not conceal the importance of citizens’ participation and contribution in the budget process when he noted that public budget, “if well-crafted and implemented, remains the most potent fiscal policy instrument of government in delivering socio-economic benefits in an all-inclusive manner; and, the best way to achieve this is to ensure that all stakeholders are made a part of the decision-making process especially as it relates to the provision of public services and distribution of social benefits”.

The Senate President continued: “It is therefore, in line with this belief that the 8th National Assembly deemed it necessary to bring Government, Civil Society Organisations, Private Sector, and other key actors in the economy to deliberate on the Budget proposal. Through this engagement, and others to come, we hope to increase the efficiency of government and its responsiveness to citizens needs as well as improve overall transparency and accountability in governance.”

He said the 2017 Budget Proposal of N7.298 trillion submitted to the Assembly was designed based on a medium-term recovery and growth plan and planned expenditures would be objectively reviewed, as related to their feasibility and relevance in delivering the broad objectives of the budget—to pull the economy out of recession; invest in the people of Nigeria; and lay the foundations for a diversified, sustainable and inclusive growth.

In order to enhance the aforementioned objectives of the budget, Sen. Saraki added that the Assembly under his leadership will continue to focus on priority legislation that will loosen the structural bottlenecks impeding the ease-of-doing business in the country. The priority legislation in his words will include: National Transport Commission Bill; National Road Fund Bill; National Road Authority Bill; National Inland Waterways Bill; Nigerian Ports and Harbours Authority Bill; Infrastructure Development Commission Bill, Petroleum Institution and Governance Bill; Federal Competition and Consumer Protection Bill will unstiffen the investment climate in critical sectors of the economy.

The Speaker of the House of Representatives, Hon. Yakubu Dogara explained that the Public Hearing was organised in fulfilment of one of the major transparency and accountability goals enshrine in the 8th Assembly’s adopted Legislative Agenda in 2015 with commitment that “[t]he House shall examine the efficacy of conducting public hearings on the Budget before legislative approval as this exposes the National Budget to increased citizen and stakeholder participation”.

He reiterated the explicit power of the Assembly in control over public funds as contains section 80 of the 1999 Constitution, which asserts in principles that all monies received from whatever source by any part of the government are public funds; lays down the principle of Appropriations Control; and prohibits expenditure of any public money without legislative authorization.

The Speaker encouraged the stakeholders to effectively utilise the opportunity offered by the legislature to interrogate the budget document and ensure that the needs and priorities of the people hold sway. “Stakeholders in their various fields of expertise and active players in all aspects of the economy are invited to make their inputs and assist the National Assembly in passing a truly peoples’ budget that will set us on the path to sustainable economic recovery,” he urged.

Hon. Dogara further noted that being an advocate for transparency and accountability in budgetary process largely informed his famous position that “[s]ubjecting the annual budget to public scrutiny at National Assembly will give stakeholders opportunity to make their inputs and challenge incorrect assumptions in the Budget. This process will involve the Civil Society Organisations (CSOs) and other professional bodies. The National Assembly will benefit from the research skills of various CSOs and the technical expertise of professional bodies at the enactment stage of the Appropriations Bill. Many CSOs scrutinise the Budget yearly and usually point out areas of duplications and wastage. We need to institutionalise this mechanism.”

In a memorandum, the Primary Healthcare Revitalisation Support Group represented by its Chair also Wife of the Senate President, Mrs Toyin Saraki, called for implementation of the National Health Act 2014 by setting aside not less than 1 percent of the Consolidated Revenue Fund to the Basic Health Care Provisions Fund.

“The Guidelines for the administration, disbursement and monitoring of the Fund is virtually completed. The 2017 budget should prioritize this, setting aside 49bn as statutory transfer,” she said.

The Chair urged the Assembly to back the provision for the revitalization of 1 Primary Health Centre per ward (10,000) with the right budget, noting that N3bn for 1000 PHCs in 2017 would lay a good foundation for an ambition that ends in 2019.

Mrs Saraki noted: “Although Primary Health Care is not the primary responsibility of the Federal Government, it should provide resources in form of grants to States and LGAs given that over 70% of disease burden in the country lies at the primary level. Specifically, given that rehabilitation of just 1,000 out of about 10,000 PHCs in the Country is largely insignificant.

“The Federal Government should provide for additional N6b in the 2017 budget to enable her rehabilitate at least 3,000 out of about 10,000 PHCs in the Country ear marked for rehabilitation. Funding options for this could include: additional funding from the PROPOSED INCREASE IN OIL BENCHMARK PRICE in the 2017 budget; and deduction from source of money from the next round of Paris Club Refund to States to enable them budget for the rehabilitation of some PHCs in 2017, 2018 and 2019.”

The Chair further warned on the severe impacts of shortfall in the immunization funding urging sustainable strategic plan and adequate budgetary allocation to ensure a biennial funding mechanism for routine vaccines is made in 2017. “While funding for 2017 is largely taken care of (but for a funding gap of N1.5bn), the provision for 2018 was ignored, which could create procurement challenges to meet immunization needs for Nigerian children in 2018. FGN should put in place the policy and legal framework for sustainable immunization financing and develop a transition plan to address the accelerated loss of GAVI support in the next 5 years,” she advised.

In a presentation to the Assembly, the Executive Director, African Centre for Leadership, Strategy and Development (Centre LSD) Dr. Otive Igbuzor, lamented lack of participatory budgetary process, where citizens and communities do not participate in formulating policies and agreeing on projects that go into the budget.

He noted: “The budgetary process is not open. Corruption in any country starts from the budgetary process. In very corrupt countries, the budget is done in secret. Releases are done without the knowledge of citizens. Procurement information is not made available to citizens and corruption is guarded and protected. This is why civil society organisations in Nigeria have been advocating for an open budget system.  A budget is regarded as open if citizens have access to the key budget documents; have high level of involvement in the budgetary process and have access to procurement information.

“The priorities of the budget are not in accord with the development challenges of the country and there is no synergy between plans, policy and budget. We have always argued that there is the need for better public finance management across the world because of increasing inequality and non-inclusive growth. The past five decades have witnessed monumental changes in the world. Global economic wealth has increased sevenfold and average incomes have tripled.  Yet, poverty has increased to record high levels. The major problem is that wealth is concentrated in the hands of a few people while majority of the people live in abject poverty.”

The Executive Director continued: “There are several frivolous expenditures in the budget that will not stand any reasoning and logic. For instance, the Centre for Social Justice documented N668.8 billion frivolous expenditure in the 2016 budget. They include N3.91 billion allocated annual reporting maintenance of villa facilities; N322.4 million for linking of cable to drivers’ rest room at the villa; N213.8 million for linking of cable from guest house to generator house etc.

“The institutions and mechanisms for oversight of the budgetary process are weak. In any modern democracy, the legislature, civil society and media are expected to play oversight functions in addition to the internal control system put in place by the executive.  There is also the need for synergy and co-ordination between the Executive and NASS in budget preparations.”

Commenting on main issues in the 2017 Budget Proposal, he bemoaned low budgetary allocation to sectors that will have impact on the lives of citizens such as agriculture, 1.69%; health, 4.17%; education, 4.17%.

The Centre LSD’s boss observed that frivolous expenditure has continued over the years. Examples are foodstuff and cateral materials had a budget of N92.6 million in 2016 and N123.2 million in 2017; newspapers had a budget of N10.2 million in 2016 and N28.3 million in 2017 (This translates to 387 newspapers per day at N200 per newspaper for 365 days).

Dr. Igbuzor, however, commended the special initiatives in the proposed budget with social inclusion benefits including provision of N100 billion for a new social housing programme; N50billion for each geopolitical zone to set up special economic zone; N20billion to revive export-expansion grant; N15billion to recapitalise Bank of Industry (BOI) and Bank of Agriculture (BoA) and N500billion special intervention programme.

Compared to the past, there are some positive improvements in the 2017 budget. There is a slight improvement in capital budgetary allocation although the change is not big enough. There are some progressive initiatives in line with the ideological commitment to social democracy including social protection initiatives and social housing.

In another presentation to the Assembly, the Executive Director, Centre for Social Justice, Barr. Eze Onyepere, explained that though the National Health Act 2014 provides for 1% of the Consolidated Revenue Fund to be appropriated as a statutory transfer to the Basic Health Care Provisions Fund, the missing Basic Health Care Provision Fund since the introduction of the Act remains a major challenge.

“For the past two years, the executive and legislature have ignored this provision and this has continued in the 2017 estimates.”

The Executive Director observed the frivolities, inappropriate, unclear and wasteful expenditure when he questioned the repetitive demand for computers and software, vehicles, furnishing of offices, which should not have space in a budget to get Nigeria out of recession.

“Voting money in an unclear way that does not tell the story of what exactly the vote is for is not a best practice. Agriculture for instance votes lump sums running into billions for value chains of maize, potato, cassava, etc. The meaning of this is only known to the person who crafted the budget. Voting N237.9 million for subscription to professional bodies under the SGF’s office raises the poser of how many staff works in the office. These estimates should be removed from the budget and the sums saved should be reprogrammed to capital expenditure,” he requested.

Barr. Onyepere recommended that the budget’s Medium Term Expenditure Framework (MTEF) should be anchored on high level national policies and planning frameworks such as Vision 20:2020 and its implementation plans. “With the expiry of Vision 20:2020’s First National Implementation Plan 2010-2013, and the absence of a follow up implementation plan which should have been the NIP 2014-2017, the budget seems to rests on nothing. However, there is a reference to the Strategic Implementation Plan (SIP) which for all intents and purposes is not a policy or plan stricto sensu to qualify as the anchor of the budget,” he added.

Speaking from the perspective of youth development, the Youth Initiative for Advocacy, Growth, and Advancement (YIAGA) noted that the Ministry of Youth Development have over the years been constrained in actually delivering its mandate of formulating, monitoring and review of the National Youth Policy; articulating relevant programs of action for youth development; coordinating youth and monitor youth development activities at the three levels of government an collaborating partners; collaborating with all stakeholders for the funding of youth activities; creating opportunities for the youth to be involved in decision making process in matters that affect them, the environment and the society; and inculcating in the youth human rights values, social justice, equity, fairness and gender equality.

YIAGA observed over-concentration on National Youth Service Corps, resulting in poor budgeting for youth development. “Interestingly, the budget for the Ministry of Youth in four (4) consecutive years from 2014 to 2017 proposed budget reveals that the in each fiscal year, the larger percentage of the budget for the Ministry is gulped by the national Youth Service Corps which is an agency under the oversight of the Ministry at an average of  91%.

“An estimated 250,000 Nigerian youths participate in the NYSC program every year – compared to the Nigerian youths, between the ages of 18 – 35, as defined in Nigeria’s National Youth Policy and the African Youth Charter who constitute approximately 70% of Nigeria’s 180 million population – there is an urgent need to increase budgetary allocations for youth development,” it explained.

Similarly, a memorandum presented by the National Youth Council of Nigeria noted lack of coordination and synergy in the budgetary implementation for youth development, as majority of Ministries Departments and Agencies implement programmes on Youth Development without the involvement of Federal Ministry of Youth Development, thus making effective monitoring, evaluation, and adequate record keeping difficult

The Executive Secretary, Legislative Watch, Hon. Ngozika Ihuoma, in his submission said the proposed budget could not be acknowledged as a true reflection of the Federal Government accruals from the Consolidated Revenue Fund as it failed to address the leakages contained in the Fiscal Responsibility Act, 2007, when over N4trillion budget of Corporations, Agencies and Government-owned Companies which got zero allocation in 2016 following failure to capture them in the 2016 Appropriation Act or laid as Supplementary Appropriation Bill 2016 and payable from the Consolidated Revenue Fund of the Federal Government in line with Section 81(4) of the 1999 Constitution (as amended).

The Executive Secretary advised the Assembly as custodian of the 1999 Constitution to ensure the States and Local Government Councils get their fair share as provided by the Constitution.

The Nigerian Medical Association in its submission urged the legislature to declare a state of emergency in the health sector in view of the on-going disastrous nature of the health care delivery environment.

“This should not only be verbalized in the usual way, but backed with appropriate budget line. Health is security. Health is development. Health is wealth’. Thus Nigeria should work to own its health rather than abandoning it to development partners whose priorities may not be in line with our national interest,” it warned.

The Association encourage Nigeria to avoid over-reliance on donor agencies with critical consideration for alternative and independent sources of funding health sector in the face of declining donor funding, adding that the nation can afford to allocate 15% of her national budget to health as contained in the Abuja Declaration of 2001.

Averting pervasive insurgency

By Abubakar Jimoh

With the complexity of global security threats and the intensity of intra-state conflicts in the West African region, it has become imperative for the regional governments to devise holistic approach to security management.

While violent conflicts are reportedly declining in the sub-region, a recent report by International Journal of Security & Development disclosed that the recent insurgencies in the Sahel region affecting the West African countries of Mali, Niger and Mauritania and low intensity conflicts surging within notably stable countries such as Ghana, Nigeria and Senegal sends alarming signals of the possible re-surfacing of internal and regional violent conflicts.

In recent times, the global manifestation of terrorism and insurgency have become evident in Nigeria, where the absolute responsibility of the Nigerian government to grant security to the citizens has been challenged by such threats to security as international terrorism, state failure, and corruption, calling for holistic and dynamic measures to address the situations.

As recommends in the United Nations Resolution on Global Counter-Terrorism Strategy, countries must take appropriate measures to refrain from organizing, instigating, facilitating, participating in, financing, encouraging or tolerating terrorist activities and to take practical measures to ensure their respective territories are not used for terrorist installations or training camps, or for the preparation or organization of terrorist acts intended to be committed against other States or their citizens.

Given the intensity of recurring attacks, relevant authorities in the country must continue to arrange for initiatives and programmes to promote dialogue, tolerance and understanding among civilizations, cultures, peoples and religions, and to promote mutual respect for and prevent the defamation of religions, religious values, beliefs and cultures. Of such dialogues and initiatives is the on-going constructive interface between Nigerian security agencies and Civil Society Legislative Advocacy Centre (CISLAC) under the aegis of Peace and Security Forum. The Forum has hitherto paved way for regular meetings on issues bothering the nation’s security. It has further stepped down its approach to advocacy through regular peace and security meetings with traditional rulers, community and religious leaders to promote peaceful coexistence, sustainable peace and security at all levels.

Appreciable effort must be made to promote a culture of peace, justice and human development, ethnic, national and religious tolerance, and respect for all religions, religious values, beliefs or cultures by establishing and encouraging, as appropriate, education and public awareness programmes involving all sectors of society. In this case, the security agents must shun all manners of extra-judicial killings, human rights abuses, and apparent disproportionate response to socio-religious gatherings as experienced in recent times. This must be promptly addressed to avert unwary sensation that can warrant further outbreaks of insurgency.

The country must adopt peace, justice with strong institutions as enshrined under Goal 16 of Sustainable Development Goals (SDGs) to promote peaceful and inclusive societies for sustainable development. Governments at all levels must provide access to justice for all and build effective, accountable and inclusive systems to address ethno-religious attacks by bringing perpetrators to justice. This will re-install citizens’ confidence in governance and judicial system.

It is no more news that Nigerians have continued to suffer from widespread poverty, low economic output in both private and public sector attributable to corruption, inefficiency, erratic power supply, unrealistic policies, and infrastructure decay. These among other factors informed the recent report by the International Monetary Fund, (IMF), warning that unless Nigeria’s government takes urgent steps to curtail the on-going economic decline, there could be a worsening of unemployment and widespread poverty in the country.

Meanwhile, the alarming rate of youth unemployment has become a dire socio-economic issue for a developing nation like Nigeria. It would be recalled that in May 2016, a report by Nigerian Bureau of Statistics (NBS) had revealed unfavourable statistics, stating that 1.5 million Nigerians became unemployed in the first quarter of the year. Another report by the Bureau showed that as at the second quarter of the 2016, a total of 4.58 million Nigerians were unemployed. As crime in varying degrees affects policies and development of the country, it becomes imperative for the nation to strive towards development by reducing the frequency of crime to the barest minimum through sustainable effort by both executive and legislative arms to eradicate poverty and promote sustained economic growth and development.

All levels of government must pursue and reinforce development and social inclusion agendas at every level as goals in themselves, as these are paramount to reduce youth unemployment, marginalization and the subsequent sense of victimization that fuels extremism and the recruitment of terrorists. A report by the Guardian Newspapers, United Kingdom, has attributed the root insurgencies in the country to the increasing sense of marginalisation on the part of some communities.

Similarly, collective rehabilitation and reintegration efforts must be taken by the governments to put in place, national systems of assistance that would promote the needs of victims of terrorism and their families and facilitate the normalization of their lives. The on-going initiative by the Nigerian Government to rehabilitate and reintegrate victims of violence attacks in North East through exhaustive consultation with Civil Society and relevant stakeholders is indeed a commendable development.

Civil Society Experts devise 14 steps to combat IFFs

By Abubakar Jimoh

A group of civil society experts has identified 14 holistic steps for African Leaders to curtail the endemic Illicit Financial Flow (IFF) resulting in monumental financial losses on the continent.

The group made this known in a recent statement issued as national leaders converged at the African Union Summit in Addis Ababa to discuss issues of critical importance affecting the growth and development of the continent.

The experts’ positions entitled “Accelerated Agenda for Addressing Illicit Financial Flows in Africa” comes at a time where there is vacuum in global leadership on the issues of IFFs. The 14 point agenda integrates fundamental political and institutional steps that African governments and African multilateral agencies can take to curb IFFs.

The experts said: “Robbing the African continent of more than $70 billion per year, IFFs represent one of the largest problems facing Africa today. The international community has already recognized IFFs as a major impediment to development, incorporating reduction of IFFs into the Financing for Development Conference’s Addis Ababa Action Agenda and the United Nations’ Sustainable Development Goals.

“Likewise, the UN Economic Commission for Africa’s High Level Panel on Illicit Financial Flows from Africa published a watershed report on the subject in 2015, and the ambitious African Union Agenda 2063 highlights the importance of eliminating illicit flows as a key way to increase domestic resource mobilization.”

While IFFs are corrosive to development efforts and curtail the ability to capture domestic resources, they identified domestic resource mobilization as the most crucial ingredient in reaching the Sustainable Development Goals. “It will require energetic and concerted action from governments to fix the problem and the Accelerated IFF Agenda identifies effective steps to kick-start the process”.

The experts said one way in which the Accelerated IFF Agenda could address governance and accountability issues on the continent was inclusion of IFF-measures in the African Peer Review Mechanism (APRM) by African leaders to clearly articulate their position against IFFs.

“The AU has taken a lead role in recognizing the problem of IFFs on the continent. It can take a step further by including IFF-measures in the African Peer Review Mechanism (APRM),”they noted.

Identifying IFFs as phenomena associating with corruption, the group called for open procurement systems, using common and accessible approaches like the Open Contracting Data Standard to “ensure that government is not contributing to the theft of its people’s future”.

The group of experts representing organizations based in Africa and the United States include: Auwal Ibrahim Musa (Rafsanjani), Executive Director, Civil Society Legislative Center (CISLAC),Nigeria; Crystal Simeoni, Policy Lead – Tax and International Financial Architecture, Tax Justice Network-Africa (TJN-A), Kenya; Donald Deya,
Chief Executive Officer, Pan African Lawyers’ Union (PALU), Tanzania; Donald Ideh,
Project Director, Nigeria Anti-Corruption and Criminal Justice Reform Fund, TrustAfrica, Nigeria; Heather Lowe, Legal Counsel & Director of Government Affairs, Global Financial Integrity, USA; Liz Confalone, Policy Counsel, Global Financial Integrity, USA; Jason Rosario Braganza, Deputy Executive Director, Tax Justice Network-Africa (TJN-A), Kenya; Jean Mballa Mballa, Directeur, Centre Régional Africain pour le Développement Endogène et Communautaire (CRADEC), Cameroon; and Raymond Baker,
President, Global Financial Integrity, USA.

African Society and Western Civilisation

By Abubakar Jimoh

African society has a cherished culture and enviable values apart from its heroic past. The modern civilization is said to have emanated from the practices in the ancient Africa.

Looking critically at African society today since the emergence of the colonialism on our shore with the so-called Western civilization, it would be observed that the values put in place in the past by our forefathers seem to have been eroded.

In the past, individual without any form of education guided his activities by acceptable norms prevailing in the society. The society too had some norms and practices that the individual must strictly observed or faced some forms of punishments and sanction which might lead to banishment.

During those periods, the societal requirements varied from one society to another including code of dressing, customs, ethical behaviors and courtesies. Apart from these, other things that were highly cherished in African culture were the issue of responsibility, commitment and resilient that it was not just easy to marry without the groom demonstrating the ability to sustain the bride through his works and earning. The woman too should be chaste, untouched by any other man except her husband after the wedding. The society then easily disowned those who ran fouls of the traditional code of conducts.

The word “Civilization” is a universal term that has diverse meanings to different people. It is generally used to characterize a society that has high level of culture and social organization but which witnesses both positive and negative phenomena strange to African value. Of course western civilization is touted for eradication of cultic practices of past human sacrifice for rituals and killing of twins, there are more and more African values that need to be protected and preserved.

The western civilization promotes half-nakedness in the name of fashion, and near nudity in the name of modeling and beauty pageant. The craze to imitate these practices by African girls and women promoted cases of sexual assaults and rapes in the society. Our boys too are more concern about number of girls they have and designers’ clothes in their shelves instead of textbooks.

High institutions are now popular love nests where our students on campuses are mostly heartbroken by infidelity or rejection from their partners. Love affairs instead of academic pursuit have becoming the subject of attraction. This negative and dangerous trend has in one way or the other resulted to psychological trauma, lack of concentration and hence poor academic performance among students.

The high level of morality on our campus is an iceberg as reminiscent of the larger society. African men now marry not on socially acceptable behavior but on the physical beauty which at long resulted to non-satisfactions, and misunderstanding between several couples. The concrete example is the ongoing daily increase in extra-marital affairs, involving both men and women searching for happiness but, unknowingly end up in broken-homes.

African society which its humble beginning and cherished heritage, gives us an opportunity to promote our values, culture, in universally acceptable way. We should also try to be ourselves and not in any way be carried out by the awful imported cultures that could jeopardize or tarnish the good image of our beloved society. A reasonable effort should be made to understand and see the word “civilization”

Abubakar Jimoh

The Impact of Linguistics in Modern Computing


Many believe scientists, especially those who study physics and mathematics are the brains behind the development of computers. Still others believe entrepreneurs who are into business influenced the rapid development of computer software.

As “a scientific study of grammatical system of a language and their role with the rest of human activities” (Olaoye, 2007), linguistics at the level of human endeavour has played a dominant role in the emergence and advancement of the ongoing, fast growing field of computer.

Looking at the computer in its early take-off (1940s) when there were serious efforts by the computer scientists to find the most effective and efficient method of feeding data into computer and a reasonable technique to gain a logical information as output, linguistics science was deployed to help in achieving these vital roles through the use of theoretical grammatical models such as syntax, semantics, phonetics, phonology and morphology.

All which are primarily used by the linguists to describe adequately human language. This effort was achieved by computational linguists who acquire knowledge of computer alongside that of linguistics.

By the 1950s, the syntactic aspect of linguistics was highly cherished and employed by the computer scientists to help in construction of grammatical instructions in computer. Most especially in dictionary, grammatical modeling, grammatical testing through the effort of a German linguist, Noam Chomsky using his propounded “Syntactic Structures”

In the modern world, linguistic impact keeps growing along the advance in computer science. This could be seen in the ongoing roles of computational corpus linguistics (the largely collection of texts or spoken items) which has been employed to build in to computer dictionaries, concordances and grammatical testing.

The programming language used as the language of computer was achieved through the use of syntactic aspect of linguistics science introduced by Chomsky (1957) called Phrase Structure Grammar (PSG) which has been employed in computer to provide mechanism for splitting up a given computational sentential structure in to its constituents. The rewrite rule will then take a symbol or set of symbols as it inputs data into computer and generates sequence of symbols as its output information.

Phrase Structure Grammar (PSG) has been used to perform a number of tasks in computer such as in grammatical modeling and testing, concordances, defining logical instructions and steps for the operation of computer.

Hence, it would not be a surprise when a computational linguist, Prof. Gibbon states in 2007 paper “if formal and computational linguistics methods had not been around, the Internet wouldn’t have been born”. While responding to this comment, a Phonosemantician, Prof. Maduka-Durunze stated the reasons behind Gibbon’s comment that, using the PSG propounded by Chomsky, the scientists began to look at the texts as processing elaborate structure and sought to analyze them in terms of hierarchy called “tree diagrams”. Through this effort, the Hypertext Markup Language (HTML) was developed.

The HTML according to Maduka has helped in computer to increase flexibility and portability in modern document, ease document manipulation, check program constituencies and to eliminate ambiguities in computer processing.

From these, therefore, linguistics has played tremendous role in almost all aspects of computer advancement. These include the modern Information Retrieval an Extraction, Office Automation, Artificial Intelligent (e.g. robotic machine), computer programming and Microsoft ware development.

Abubakar Jimoh