International Journal of Law and Management最新文献

{"title":"Exploring the relationship between taxpayers and tax authorities in the digital era: evidence on tax compliance behavior in emerging economies","authors":"Rida Belahouaoui, El Houssain Attak","doi":"10.1108/ijlma-02-2024-0064","DOIUrl":"https://doi.org/10.1108/ijlma-02-2024-0064","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to understand the determinants of the relationship between tax authorities and taxpayers in the digital era and how this relationship impacts tax compliance behavior, especially in the context of emerging countries like Morocco.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>A qualitative methodology was adopted, involving interviews with tax inspectors and auditors, certified accountants’ experts and tax consultants. Data analysis was conducted using IRAMUTEQ software.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The research highlights that the relationship's quality and the level of mutual trust between tax authorities and taxpayers are critical in determining tax compliance in the digital era. Central factors affecting this relationship encompass effective communication, simplification of tax procedures, clarity of tax laws and the digitization of tax services. Furthermore, the study emphasizes that these dynamics and determinants significantly influence the tax compliance behavior of taxpayers in Morocco, revealing intricate connections between relational aspects and compliance attitudes.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The findings suggest that fostering a mutually trusting relationship, through improved communication, simplification and digitization, can enhance taxpayer compliance. This is valuable for policymakers and tax authorities developing strategies to improve tax systems in emerging countries.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study contributes to the sparse literature on the relationship between tax authorities and taxpayers in the and digital era, offering new insights into factors that influence tax compliance in the post COVID-19 crisis context. Its practical recommendations provide a foundation for developing strategies aimed at improving this relationship and, consequently, taxpayer compliance behavior in emerging countries.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"24 1","pages":""},"PeriodicalIF":1.5,"publicationDate":"2024-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141776912","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"An empirical analysis of India’s insolvency code: perspectives based on ex-post economic efficiency","authors":"Sunaina Kanojia, Shasta Gupta","doi":"10.1108/ijlma-04-2024-0107","DOIUrl":"https://doi.org/10.1108/ijlma-04-2024-0107","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to analyse the outcomes of Indian insolvency proceedings for their ex-post economic efficiency. Ideally, insolvent yet viable companies should witness resolution, whereas insolvent-unviable companies should be liquidated. This study aims to ascertain the key forces that ensure or prevent the application of the first part of this maxim in practice.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The study uses logistic regression on a sample of 320 corporate insolvencies (out of 942 insolvencies) reported under the Insolvency and Bankruptcy Code (IBC), 2016. Two-stage least squares regression is used to check endogeneity issues.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results claim high levels of rationality from the financial creditors and acceptable levels of viability from the plan proposers for precluding liquidation of insolvent yet viable companies. The findings reveal that an excess of value from resolution over that from liquidation, controls the outcomes of insolvency proceedings. Further examinations indicate that financial creditors’ focus on upfront recovery prevents them from judging the plans on other viability-related factors. Based on the findings, this study recommends that IBC must focus on the importance of both long-term recovery rates and resolution.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>To the best of the authors’ knowledge, this is one of the first studies to empirically analyse Type 2 efficiency-related errors prevalent in the Indian insolvency proceedings since the enactment of its new code. The empirical explorations offered in this research can prove to be unique for policy-making.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"179 1","pages":""},"PeriodicalIF":1.5,"publicationDate":"2024-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141742205","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analysis of India’s Digital Personal Data Protection Act, 2023","authors":"Paarth Naithani","doi":"10.1108/ijlma-05-2024-0174","DOIUrl":"https://doi.org/10.1108/ijlma-05-2024-0174","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Data protection is a significant area of law in a country like India, which is digitalising at a fast rate. Recently, India passed comprehensive data protection legislation after discussing several draft data protection frameworks. This paper aims to analyse the provisions of India’s first comprehensive data protection legislation, the Digital Personal Data Protection Act (DPDPA), 2023.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The paper aims to analyse how the DPDPA’s provisions should be interpreted. The methodology involves studying the act’s provisions, identifying shortcomings and suggesting ways of addressing the shortcomings through legal interpretation. The paper interprets DPDPA provisions through a comparative analysis with the proposed American Privacy Rights Act 2024 and EU General Data Protection Regulation. The methodology can be broadly classified as doctrinal and comparative legal research.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The paper makes several recommendations for interpreting the provisions of the DPDPA, which are discussed throughout the paper and summarised in the way forward section.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>The analysis of this paper is limited to present-day data protection concerns. In the future, research can assess how the DPDPA can be interpreted to solve the challenges presented by societal and technological progress.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The originality and contribution of the paper are analysis and interpretation of the provisions of the DPDPA that will provide data principals with strong control over personal data and ensure stringent data protection obligations on data fiduciaries.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"27 1","pages":""},"PeriodicalIF":1.5,"publicationDate":"2024-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141587399","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Piercing the corporate veil in Mauritius: a comparative study with the United Kingdom","authors":"Bhavna Mahadew","doi":"10.1108/ijlma-04-2024-0133","DOIUrl":"https://doi.org/10.1108/ijlma-04-2024-0133","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The purpose of this paper is to bring clarity to the concept of piercing the veil of incorporation in Mauritius. This will allow students, researchers, academics and practitioners to engage further in research on the topic of incorporation of companies.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>To conduct the study, the doctrinal legal research approach will be used. The inquiry will examine the numerous laws and case laws that permit the lifting of the corporate veil, so exposing the agents of the corporation to accountability on both a criminal and civil level. A comparison of Mauritius and the UK legal systems will be conducted to assess the efficacy of the former.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>There are significant loopholes in the legislative framework of Mauritius regarding various corporate offences that are highly encouraged because of the limited circumstances under which courts may lift the corporate veil. There is a need for specific legislation to be enacted by Parliament to address these specific offences. Inspiration should be drawn from the UK’s robust legislative framework on the matter.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Literature on the subject in Mauritius deals mostly with factual information on the doctrine of separate legal personality and the various exceptions under which the veil of incorporation may be lifted. However, there is a scarcity of research on the various fraudulent activities and their implications on the company that go unnoticed and unpunished because of loopholes in the legal framework. This paper attempts to fill this important gap.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"14 1","pages":""},"PeriodicalIF":1.5,"publicationDate":"2024-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141568268","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Access to environmental information in Sweden in the context of principles of good administration","authors":"Monirul Azam","doi":"10.1108/ijlma-12-2023-0281","DOIUrl":"https://doi.org/10.1108/ijlma-12-2023-0281","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper aims to examine how Sweden, as a member state of the European Union (EU), has implemented the EU Directive on Public Access to Environmental Information (AEI directive) in the context of the principles of good administration.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This paper adopts the EU law methodology, as this paper mainly examines the implementation of the EU AEI directive by the member states and, as an EU member state, how Sweden used procedural autonomy to implement the EU directive at the national level. The EU law methodology further guides how national laws are to be interpreted considering obligations under the EU law. This paper further applies a comparative review to determine the differences in the approaches used by the AEI directive and relevant Swedish national laws to facilitate access to environmental information.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Despite Sweden used a minimalist approach rather than maximal harmonization while implementing the AEI directive at the national level, the Swedish model of the accessibility and availability of environmental information is fully compliant with the principles of good administration. The Swedish approach has an enormous effect on promoting access to environmental information as an integral part of good governance and fundamental rights.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>It was not possible to perform a comparative review of court cases on relevant issues from different EU member states.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>Access to environmental information could be a tool for environmental democracy and sustainable development.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>Access to environmental information could contribute to more public engagement and participation in environmental decision making and hence could make developmental projects more inclusive to meet societal objectives.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study makes a unique contribution by evaluating access to environmental information in the context of the principles of good administration under EU law.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"34 1","pages":""},"PeriodicalIF":1.5,"publicationDate":"2024-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141568542","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Examining the issues related to consumer co-created value: from policy perspective","authors":"Amit Kumar Agrawal, Zillur Rahman, Zahid Hussain, Sheshadri Chatterjee","doi":"10.1108/ijlma-05-2024-0143","DOIUrl":"https://doi.org/10.1108/ijlma-05-2024-0143","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This research article investigates the legal issues related to consumer co-created value (CCV) especially from the business law perspective. This study also aims to investigate how the active participation of consumers, firms and fellow consumers influences consumer CCV from the policy perspectives.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>A research model has been developed to explore the connections between various constructs through an extensive examination of prior literature. There are ten hypotheses which were framed and were tested using structural equation modelling technique.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results indicated that CCV mediates the relationship between customer satisfaction and antecedents of CCV. This has a ramification from the business law perspective. It was found that enhanced, benefit laden, experientially rich and interactive value is the key driver behind consumer participation and improving satisfaction level of the participating consumers and has policy implications.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>This study examines the co-creation related issues from the business law standpoint. This study suggests that value co-creation can be used as a strategy to achieve competitive advantage by inviting active consumer participation which can be key to achieve satisfaction of consumers. Legal fraternity and policymakers can use the findings to improve value creation and delivery to their consumers.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study holds value both for legal fraternity, researchers and business law practitioners as emergence of internet has changed the way in which banking industry used to operate and has opened vistas for the organisations to allow customers to be part of value creation and enhancing their experience and satisfaction multifield time. Therefore, management researchers and policymakers would be intrigued with processes and tools through which consumers and fellow consumers can mutually benefit and also exchange value with each other with organisations acting as catalyst to the process from policy standpoint.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"40 1","pages":""},"PeriodicalIF":1.5,"publicationDate":"2024-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141568543","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Legal nature of the court’s discretionary power in business contract revocation","authors":"Ahmed M. Khawaldeh","doi":"10.1108/ijlma-03-2024-0076","DOIUrl":"https://doi.org/10.1108/ijlma-03-2024-0076","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper aims to know the legal nature of the court’s discretionary power in business contract revocation.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Following the normative method that analyzes legislation using secondary data consisting of primary, secondary and tertiary legal materials, this research was conducted during the period November, 2023 – February, 2024. Moreover, studies that addressed the legal nature of the court’s discretionary power in business contract revocation and published since 2000 were included. The focus was made upon the business contract’s retroactive effect in relation to the Court’s discretionary power.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>From the initial 312 studies reviewed, 20 met the inclusion criteria. The business contract's retroactive effect in relation to the Court’s discretionary power has been considered by the relatively small number of studies included in the review. Researchers from different countries explored the phenomenon, using different approaches to explore the topic. However, none of these researchers has examined the phenomenon in the Jordanian Context.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>This research is unique, as it examines the legal nature of the court’s discretionary power in business contract revocation, which has not been investigated in the Jordanian context. The previous researches on business contract revocation have addressed laws other than the Jordanian law.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>This research will be a guide for the Jordanian legislation to draft a business contract law that regulates the court's interference in cases of business contract revocation and clearly specify its role in this regard.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>This research will increase the Jordanian people's awareness of the legal nature of court in cases of business contract revocation. Moreover, it will make them familiar with the current laws so that they will legally deal with cases of this kind.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>It is very important to conduct this research to review the papers and laws related to business contract revocation in Jordan since this issue has not been investigated.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"29 1","pages":""},"PeriodicalIF":1.5,"publicationDate":"2024-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141547193","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Sustainability dimensions in the mission, vision and value statements of the largest corporations in Ghana: a sectoral analysis","authors":"Emmanuel Opoku Marfo, Kwame Oduro Amoako, Jones Lewis Arthur, Nicholas Yankey","doi":"10.1108/ijlma-08-2023-0169","DOIUrl":"https://doi.org/10.1108/ijlma-08-2023-0169","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The purpose of this paper is to compare how the various sectors among the largest companies in Ghana have incorporated sustainability into their mission, vision and value statements.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The mission, vision and value statements of the 100 largest corporations in Ghana, known as Ghana Club 100 (GC100), were extracted from the firms’ official websites. These firms were grouped into nine sectors, and the sustainability components in the mission, vision and value statements were subjected to cross tabulation and thematic contents analysis to establish the sectoral variations.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>In formulating their mission, vision and value statements, GC100 firms were more than six times likely to include economic sustainability themes than environmental sustainability themes. Even though three out of every five GC100 firms are financial institutions, the manufacturing and the extractive sectors and firms ranked 1st−20th are three times likely to incorporate all the sustainability dimensions (i.e. economic, social and environmental) into their mission, vision and value statements. Firms in the financial sector and those ranked 80th−100th were more likely not to publish either a mission, vision or value statements online.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>This study reveals the magnitude of the strategic pronouncements such as mission, vision and value statements of large firms in emerging economies and how they are aligned with sustainability. This could serve as a basis for formulating guidelines to reinforce efforts that contribute to corporate sustainability.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Research on how large firms align sustainability into their mission, vision and value statements is not a new agenda, but fragmented in the context of the emerging economies. The novelty is that this study addresses this gap and contributes to this topic from a sectoral comparative perspective of largest organization in Ghana, an emerging economy.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"25 1","pages":""},"PeriodicalIF":1.5,"publicationDate":"2024-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141502487","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Corporate governance and firm risk-taking: empirical evidence from India","authors":"Reshma Kumari Tiwari, Ratish Kumar Jha","doi":"10.1108/ijlma-01-2024-0028","DOIUrl":"https://doi.org/10.1108/ijlma-01-2024-0028","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to examine the impact of corporate governance (CG) on firm risk-taking in India.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The present study is based on a panel data set of 100 non-financial Indian firms randomly selected from the top 500 firms listed on the Bombay Stock Exchange. The study uses two market-based measures to capture firm risk-taking – total risk and idiosyncratic risk. Generalised method of moments model is applied to examine the relationship between CG and firm risk-taking. Additionally, the fixed-effects model is applied to check the robustness of the results.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The study reveals a significant negative impact of CG index, CEO duality, multiple directorships, promoter ownership and institutional ownership on firm risk-taking. Whereas board size, board independence, board gender diversity and the number of board meetings do not significantly impact firm risk-taking.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study contributes to the existing literature by providing a comprehensive view of how various CG attributes shape firm risk-taking in India. It examines eight CG variables: board size, board independence, board gender diversity, CEO duality, multiple directorships, number of board meetings, promoter ownership and institutional ownership. Furthermore, the study incorporates idiosyncratic risk as an additional measure of firm risk-taking, largely overlooked in the Indian context. Moreover, to the best of the authors’ knowledge, this is the first study to examine the impact of CG index on firm risk-taking in India.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"57 1","pages":""},"PeriodicalIF":1.5,"publicationDate":"2024-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141502488","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Recalibrating originality for music in copyright law","authors":"Jithin Saji Isaac, Asha Sundharam","doi":"10.1108/ijlma-03-2024-0073","DOIUrl":"https://doi.org/10.1108/ijlma-03-2024-0073","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Though originality is a requirement for copyright protection, the term is not defined, leaving room for differing interpretations. Over the years, there has been a shift in the yardstick for determining originality. The lack of definition gives room for ambiguity and creates hurdle for protection. The difficulty in assessment of originality is more felt in certain forms of work like music, which has its own theories and limitations. Absence of determining tests creates uncertainty for the authors to draw the line between inspiration and infringement. This paper aims to define originality as applicable to each subject matter.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The methodology used is a qualitative analytical approach and draws from theories and relevant case laws.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The requirement of “originality” as laid down in the Copyright Act has to be defined with precision. The requirement of originality for different categories of subject matter encompassed within copyright law will differ and so the term should be redefined with respect to each subject matter.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This paper is an original work and canvasses for a definition of the term originality in the Copyright Act with reference to the various subject matter entitled to protection.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"34 1","pages":""},"PeriodicalIF":1.5,"publicationDate":"2024-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141252145","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}