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.

Taxation of E-Commerce Activities and Revenue Potential in Ghana

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

Taxation of E-Commerce Activities and Revenue Potential in Ghana

Authors: Ammishaddai Owusu-Amoah, Charles Addae, Alex Moyem Kombat*, Douglas Moffatt-Haizel, Felix Ghartey, Israel Elorm Dzokoto, Delali Aku Sunu, Lydia Obeng-Agyei, Stephen Nabareseh, Michael Gyasi, Byrne Joseph Abeiku Yorke, Docia Obiri Asare, Ali-
Kukubor Kobla Jnr, Abdul-Razak Awafo, Christian Nii Welbeck, Julia Ama Senaya†

ISSN: 2709-8575
Affiliations: * Corresponding author. Assistant Commissioner of Tax Research and Policy, Ghana Revenue Authority, † All the authors are affiliated with the Ghana Revenue Authority
Source: African Multidisciplinary Tax Journal, Volume 4, Issue 1 (2024), p. 37–57
https://doi.org/10.47348/AMTJ/V4/i1a3

Abstract

Electronic commerce (e-commerce) businesses have become a common mode of transaction in Ghana. However, Ghana Revenue Authority (GRA) has struggled to assess and maximise its revenue potential due to technical challenges and the complex nature of the market. The main objective of this research was therefore to identify the entities, goods and services involved in online transactions and estimate the total monetary value and revenue potential of online transactions in Ghana. To achieve this, both qualitative and quantitative research methodologies were adopted. The study found that resident and non-resident entities constitute 19 per cent and 81 per cent, respectively of those entities engaged in e-commerce activities in Ghana. Further, it was found that about 20 per cent of students, 45 per cent of people in formal employment, 30 per cent of the self-employed and five per cent of the unemployed are engaged in e-commerce. In addition, it appears that groceries constitute 47.5 per cent of all goods traded online with the rest of the goods constituting 52.5 per cent. Again, as many as 31 per cent of the e-commerce businesses identified in this study had not registered with GRA. Of those registered with GRA, 45 per cent had not filed their corporate income tax (CIT) or personal income tax (PIT). Thirty-eight per cent had not filed their value added tax (VAT), 28 per cent had not filed or paid their pay-as- you-earn (PAYE) and 72.4 per cent of the businesses did not withhold taxes. The paper recommends creating a database for all e-commerce businesses, including those with resident and non-resident status. The estimated revenue potential for e-commerce transactions by resident persons across all types of tax is over GHȻ 1.39 billion.

Dynamics of Taxation and Economic Governance : What Design for the Uemoa Zone?

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

Dynamics of Taxation and Economic Governance : What Design for the UEMOA Zone?

Author: Fidel Saliga

ISSN: 2709-8575
Affiliations: Faculté des Sciences Economiques et de Gestion, Université d’Abomey-Calavi
Source: African Multidisciplinary Tax Journal, Volume 4, Issue 1 (2024), p. 58–77
https://doi.org/10.47348/AMTJ/V4/i1a4

Abstract

Financing development is an imperative for any system of governance. Failure in the resource mobilisation process undermines economic growth. The objective of this paper is to analyse the effect of economic governance on public contributions in UEMOA countries. The econometric estimation carried out using the generalised least squares method over the period from 2009 to 2020 shows that governance has a positive and significant effect on total tax revenue. The governments of these WAEMU countries must put in place more effective mechanisms to accelerate the collection of tax revenues while protecting vulnerable taxpayers.

An Appraisal of Carbon Taxes for Alignment to Socio-Economic Realities of Africa

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

An Appraisal of Carbon Taxes for Alignment to Socio-Economic Realities of Africa

Author: Khan Teyim Pila

ISSN: 2709-8575
Affiliations:Policy Analyst, Legislation and International Tax Relations Division, Directorate General of Taxation, Cameroon
Source: African Multidisciplinary Tax Journal, Volume 4, Issue 1 (2024), p. 78–101
https://doi.org/10.47348/AMTJ/V4/i1a5

Abstract

Weather fluctuations are negatively impacting global growth; hence, continued calls for global carbon mitigation are being made. Research, especially in the European Union (EU), reveals that carbon pricing and emission trading systems are innovative and flexible enough to address market failures caused by externalities linked to carbon emissions. However, these countries lack proxies in Africa, and there is a research gap on how such taxes could be designed to align with Africa’s socio-economic realities. Through a literature review of open-source, but recent, studies on the subject, this paper seeks to fill this research gap, while creating a foundation for next-generation research in this area. The paper argues that, despite Africa’s low carbon footprint, economic realities and prospects, the implementation of the Carbon Border Adjustment Mechanism (CBAM) by the EU (one of Africa’s major trading partners) has rendered such taxes inevitable in Africa; hence, implementable policy alternatives aligned with the region’s socio-economic realities are needed.

Do Reforms in Automation Reduce Tax Compliance Costs in Africa? A Staggered Double-Difference Approach

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

Do Reforms in Automation Reduce Tax Compliance Costs in Africa? A Staggered Double-Difference Approach

Authors: Nassibou Bassongui; Albert N’lédji Honlonkou

ISSN: 2709-8575
Affiliations: Ecole Nationale d’Economie Appliquée et de Management, Université d’Abomey-Calavi, Bénin
Source: African Multidisciplinary Tax Journal, Volume 4, Issue 1 (2024), p. 102–122
https://doi.org/10.47348/AMTJ/V4/i1a6

Abstract

This study evaluates the effect of e-taxation on the costs of tax compliance using a large sample of 53 African countries over the period 2004-2020. The econometric approach based on the staggered difference in difference estimator has allowed highlighting the causal effect. By controlling for heterogeneity and taking into account the dynamics of the effect of e-taxation, the results of the study show that e-taxation reduces the costs of tax compliance. Specifically, the e-taxation reform reduces the average number of tax payments per year in the long term. However, its effectiveness in reducing the time required to prepare and pay taxes is effective in the short and medium run. These results suggest the need to establish a rigorous system for monitoring e-taxation reforms in Africa. Innovations should accompany the reform in order to limit corrupt behaviour and bad governance.

The Need for a Responsive African Business Community in International Tax Cooperation

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

The Need for a Responsive African Business Community in International Tax Cooperation

Author: Opeyemi Bello

ISSN: 2709-8575
Affiliations: PhD Candidate, Schulich School of Law, Dalhousie University, Halifax, Canada
Source: African Multidisciplinary Tax Journal, Volume 4, Issue 1 (2024), p. 123–148
https://doi.org/10.47348/AMTJ/V4/i1a7

Abstract

The paper examines how the African business community can complement the efforts of the African states in international tax reforms. It argues that international tax cooperation is not exclusive to state actors; non-state actors, particularly businesses, have significant roles to play, considering their expertise in the global business environment. The noticeable absence of African businesses in public engagement with the Organization for Economic Cooperation and Development’s (OECD’s) work on the tax consequences of a digitalised economy justifies the need to undertake this study to demonstrate how African businesses can support their home governments in demanding international tax reforms. It seeks to demonstrate to African business actors the significant role played by shadow treaty negotiators played and other business actors in negotiating tax treaties that may significantly impact the African market. The paper presents three reasons why African business actors should be proactive in international tax cooperation. It also provides a practical framework for how they can engage with international tax initiatives. As a case study, the paper adopts a descriptive and analytical-qualitative approach to examine the OECD BEPS Inclusive Framework’s Two-Pillar proposal to address the tax consequences of the digitalised economy.