A Comparative Analysis of the Right to Protest Under the Nigerian Public Order Act and the South African Regulation of Gatherings Act

by | Jul 28, 2024 | JCLA, JCLA V11 I1 2024

A Comparative Analysis of the Right to Protest Under the Nigerian Public Order Act and the South African Regulation of Gatherings Act

Author: Cyril Ekeke

ISSN: 2521-2605
Affiliations: LLB, BL (Nigeria) LLM, LLD (Pretoria), Senior Lecturer, Federal College of Education, Rivers State, Nigeria
Source: Journal of Comparative Law in Africa, Volume 11 Issue 1, p. 31 – 83
https://doi.org/10.47348/JCLA/v11/i1a2

Abstract

The handling of the #EndSARS protests in 2020 and 2021 by the Nigerian authorities has once again brought to the fore the restriction of the right to protest in Nigeria, and in Africa as a whole, and the need to compare the right to protest under various African jurisdictions. Protest can be the catalyst for positive change in the social, political, economic and cultural life of a country, and therefore the right to protest is guaranteed under international, regional African and domestic human rights legal frameworks. In Nigeria, the Public Order Act of 1990 is designed to give effect to the provisions of the Constitution in terms of the appropriate and peaceful conduct of protests. Likewise in South Africa, the Regulation of Gatherings Act 205 of 1993 regulates the holding of public gatherings and demonstrations, in alignment with the provisions of the Constitution. This paper applies doctrinal methodology to undertake a comparative study of the right to protest under the Nigerian Public Order Act and the South African Regulation of Gatherings Act, specifically because South Africa has seen a groundswell of protests in the past few years with minimal restrictions. This paper finds that despite some shortfalls in the Regulation of Gatherings Act, it is a more potent law than the Public Order Act in ensuring the right to protest. This paper further argues that the robustness of the Regulation of Gatherings Act could serve as a template for strengthening the Nigerian Public Order Act to fully guarantee the right to protest in Nigeria.

Tobacco Labelling and Advertising Rules: Lessons from Other Countries for Zimbabwe

by | Jul 28, 2024 | JCLA, JCLA V11 I1 2024

Tobacco Labelling and Advertising Rules: Lessons from Other Countries for Zimbabwe

Author: Christopher Munguma

ISSN: 2521-2605
Affiliations: LLB (Zimbabwe), LLM (Africa University, Zimbabwe), DPhil Intellectual Property candidate, Lecturer at Africa University, Zimbabwe
Source: Journal of Comparative Law in Africa, Volume 11 Issue 1, p. 56 – 83
https://doi.org/10.47348/JCLA/v11/i1a3

Abstract

This paper analysed the approach that has been taken by four countries in controlling tobacco usage through advertising and labelling rules. The paper is a documentary analysis and literature review of primary and secondary legal sources. The paper considered the national approaches adopted by the Commonwealth of Australia, the United Kingdom (UK), Thailand and Zimbabwe. The first three nations were used as examples that can offer lessons to Zimbabwe on how international tobacco control obligations are met. Australia and the UK were the first two countries to adopt plain packaging and hence offer some best practices. Thailand, on the other hand, was the first developing country to adopt plain packaging rules. Thailand’s case shows that developing countries can also adopt sound tobacco control rules. The Australian law led to several national and international legal challenges that were resolved in favour of Australia. The legal domestic challenges against standardised packaging in the United Kingdom were also resolved in favour of the British government. It was established in the study that, despite acceding to the World Health Organisation Framework Convention for Tobacco Control (WHO FCTC), the Zimbabwean national legal framework is not yet compliant with the FCTC international treaty obligations. The laws of Zimbabwe are scanty and leave a lot of gaps in the control framework which have been exploited by tobacco manufacturers. This is unsatisfactory and calls for action on the part of the government.

Lecture Critique De La Loi Camerounaise Relative a La Recherche Medicale Impliquant La Personne Humaine

by | Jul 28, 2024 | JCLA, JCLA V11 I1 2024

Lecture Critique De La Loi Camerounaise Relative a La Recherche Medicale Impliquant La Personne Humaine

Author: Sylvie Ngamaleu Djuiko

ISSN: 2521-2605
Affiliations: Enseignante à la Faculté des Sciences Juridiques et Politiques, Université de Yaoundé II (CAMEROUN)
Source: Journal of Comparative Law in Africa, Volume 11 Issue 1, p. 84 – 118
https://doi.org/10.47348/JCLA/v11/i1a4

Abstract

The use of humans for medical research raises sensitive issues, as a number of interests may come into conflict, and human dignity may be threatened. Hence, there is a need to protect research participants. For this reason, the mere existence of the new law is a step forward in that it fills a legislative gap. But this is not its only merit, as the law attempts to strike a balance between the interests involved by prohibiting certain practices and requiring the free and informed consent of research participants, even for research conducted on cadavers.

Tax Instruments for the Mining Sector: Profitbased Taxes Versus Production-Based Taxes

Tax Instruments for the Mining Sector: Profitbased Taxes Versus Production-Based Taxes

by | Jul 3, 2024 | AMTJ, AMTJ 2024 I1

Tax Instruments for the Mining Sector: Profitbased Taxes Versus Production-Based Taxes

Author: Kalo Achille Sanou

ISSN: 2709-8575
Affiliations: Université Clermont-Auvergne, CNRS, IRD, CERDI, F-63000 Clermont-Ferrand, France
Source: African Multidisciplinary Tax Journal, Volume 4, Issue 1 (2024), p. 1–17
https://doi.org/10.47348/AMTJ/V4/i1a1

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Sanou, K A
Tax Instruments for the Mining Sector: Profitbased Taxes Versus Production-Based Taxes
African Multidisciplinary Tax Journal Volume 4, Issue 1 (2024) p. 1–17
https://doi.org/10.47348/AMTJ/V4/i1a1

Abstract

The sharing of mining rents is a particular challenge for African countries. To explain the determinants of profit-based and production-based taxes, we use a panel of 22 gold-producing countries in Africa between 2000 and 2020 using the ordinary least squares (OLS) method controlled for time and country fixed effects. Our empirical results show that the road distance between the capital of the country and its relevant port is an important indicator in the choice of rent taxation instruments. The road distance between the capital of a country and its relevant port tends to reduce the average effective tax rate (AETR) through the share of profit-based taxes in AETR. Thus, countries that do not have direct access to the sea should favour production-based taxes over profit-based taxes in the taxation of mining rents.

Tax Instruments for the Mining Sector: Profitbased Taxes Versus Production-Based Taxes

Effect of Tax Rates on Industrial Profits on Industrial Production in Sub-Saharan Africa

by | Jul 3, 2024 | AMTJ, AMTJ 2024 I1

Effect of Tax Rates on Industrial Profits on Industrial Production in Sub-Saharan Africa

Authors: Mingnimon Ghislain Gnidehou & Alastaire Sèna Alinsato

ISSN: 2709-8575
Affiliations: Laboratoire d’Economie Publique (LEP), Faculté des Sciences Economiques et de Gestion, Université d’Abomey-Calavi, Benin; Laboratoire d’Economie Publique (LEP), Faculté des Sciences Economiques et de Gestion, Université d’Abomey-Calavi, Benin
Source: African Multidisciplinary Tax Journal, Volume 4, Issue 1 (2024), p. 18–36
https://doi.org/10.47348/AMTJ/V4/i1a2

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Gnidehou, M G & Alinsato, A S
Effect of Tax Rates on Industrial Profits on Industrial Production in Sub-Saharan Africa
African Multidisciplinary Tax Journal Volume 4, Issue 1 (2024) p. 18–36 https://doi.org/10.47348/AMTJ/V4/i1a2

Abstract

This paper analyses the effect of the tax rate on industrial profits on industrial production in sub-Saharan Africa. A Seo and Shin dynamic threshold panel model was specified and estimated for this purpose. Using data from the World Bank (WDI) over the period 2005–2021, the results from the estimation of the dynamic threshold model show that there is a threshold from which the effect of the tax rate on profits of industries becomes negative on industrial value added. This is a threshold of 20,47% of the tax rate on industrial profits. Beyond this threshold, the effect of the rate of this type of tax becomes negative on industrial production in Sub-Saharan Africa, precisely in the 25 countries taken into account in this study. The study therefore recommends the implementation of policies favourable to broadening the tax base and moderate tax rates.