Biography: Professor. S.M.Olokooba is a Professor of Law in the Faculty of Law, University of Ilorin, Ilorin, Nigeria. He worked briefly as an associate in the Law firm of Shallom Chambers, Minna, Niger State where he acquired experience in the various areas of legal practice before joining the University of Ilorin. He is the Current Head of the Department of Business Law, Faculty of Law, and University of Ilorin. He is a Tax and Commercial Law expert who has taught and published several articles in reputable journals. He is a recipient of several academic prizes including the Department of Islamic Law prize for best student in 1999. He is a member of the Law Teachers Association of Nigeria and also a Member of the Nigerian Bar Association (NBA). His main areas of research are Taxation and Fiscal Policy Regulation Law, Banking Law, and Commercial Law.