KAS African Law Study Library - Librairie Africaine d’Etudes Juridiques最新文献

{"title":"La notion de dommage exceptionnel comme base pour la réparation du préjudice subi par les femmes exerçant le petit commerce informel durant la période de l’état d’urgence sanitaire dans la ville de Kinshasa","authors":"Genèse Bibi Ekomene","doi":"10.5771/2363-6262-2021-1-135","DOIUrl":"https://doi.org/10.5771/2363-6262-2021-1-135","url":null,"abstract":"Cette étude est un plaidoyer en faveur des femmes exerçant le petit commerce informel et qui ont été durement frappées par les mesures d’état d’urgence édictées pour la lutte contre la propagation du Coronavirus de décembre 2019 (COVID-19). L’auteure va explorer les voies de solutions possibles pour rétablir les femmes victimes dans leurs droits touts au moins d’avant la COVID-19. Les deux premières voies sont gouvernementales. Il s’agit d’une part, de la batterie des mesures économiques pour atténuer les effets néfastes de la COVID-19 décidées par le Gouvernement. Parmi ces mesures, on trouve les exonérations et les allégements fiscaux. D’autre part, il s’agit du Fonds national de solidarité contre le coronavirus (FNSCC) dont la mission est notamment de soutenir les personnes exerçant une activité économique anéantie par les conséquences néfastes de la pandémie. Cependant, la première hypothèse ne concerne pas les personnes exerçant le petit commerce informel qui ont perdu tous les revenus suite à l’arrêt de leurs activités et la deuxième voie celle du FNSCC est inefficace. Seule la voie judiciaire pourrait consister en la saisine du Conseil d’Etat pour dommage exceptionnel en vue d’obtenir réparation telle que prévu par les dispositions légales en vigueur.","PeriodicalId":194676,"journal":{"name":"KAS African Law Study Library - Librairie Africaine d’Etudes Juridiques","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134382961","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":"Le régime fiscal de la livraison gratuite des biens liés à la maladie de covid-19 par les entreprises industrielles et commerciales en R.D. Congo.","authors":"Jean-Victor Mboyo Empenge ea Ikona","doi":"10.5771/2363-6262-2021-1-149","DOIUrl":"https://doi.org/10.5771/2363-6262-2021-1-149","url":null,"abstract":"Cet article examine la question de la libre livraison des biens corporels liée au régime fiscal de la covid-19 dans un contexte d'analyser relationnelle entre la TVA et de l’impôt sur le Bénéfice professionnel et Profits des sociétés commerciales face aux activités de ces entreprises qui doivent participer à la solidarité nationale par la livraison gratuite de biens corporels liés au covid-19 aux tiers-bénéficiaires. Ainsi, considérée comme une livraison pour soi-même, elle obligerait l’entreprise concernée à déclarer et reverser la TVA collectée, au respect de mécanisme de déductibilité. L’administration fiscale qui se veut gardien des recettes fiscales doit participer à l’action du gouvernement en sécurisant les entreprises, qui manifestent l’intention de participer à l’effort de la solidarité nationale de lutte contre le Covid-19, face au risque de droit de reprise des impositions au moyen des redressements fiscaux, pour absence du garantie fiscale du contribuable vérifié. Aider son voisin, est une maxime qui n'est pas au goût du fisc, surtout lorsqu'elle est pratiquée par une entreprise dont la mission est l’exploitation de l’objet social et non d’exercer la charité. Ladite opération pourrait-elle être exonérée au taux zéro sur la TVA à l’intérieur des biens liés au covid-19. Pour cette raison, l'administration fiscale doit garantir le contribuable contre tout changement interprétative ultérieure sur la question liée à la livraison gratuite des biens liés au covid-19, à un prix inférieur au prix de revient, à des tiers- bénéficiaires autre que l’organisme public.","PeriodicalId":194676,"journal":{"name":"KAS African Law Study Library - Librairie Africaine d’Etudes Juridiques","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122040844","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":"Regulation of Property Tax in Tanzania: Legal and Administrative Challenges","authors":"Hanifa T. Massawe","doi":"10.5771/2363-6262-2020-3-424","DOIUrl":"https://doi.org/10.5771/2363-6262-2020-3-424","url":null,"abstract":"Property tax represents one among the most feasible, conventional, steady and progressive source of revenue. Nonetheless this form of tax has not received the attention it requires for effective contribution towards revenue generation in developing countries. The situation is however different in developed countries which have made concerted efforts to tap the potentials of property tax to achieve both fiscal and non-fiscal advantages for their communities. While taking this into account the current article conceptualizes the basic principles underlying property taxation as one among the forms of direct taxation while underscoring its value to revenue generation in general perspective. Thereafter specific analysis is made towards its practical regulation in a Tanzanian standpoint in terms of specific laws and regulatory machineries in the country. The analysis revolves around the effectiveness of the existing tax laws and regulatory machineries in ensuring optimum contribution by property tax to the country’s revenue basket. On the basis of doctrinal and empirical data it is revealed that despite its potential to contribute to revenue generation, property tax still faces a number of both legal and non- legal challenges in its administration in the country. The legal challenges include poor legal definition on the concept of property, the flat rate structure on property tax, low deterrence effect of the penal sanctions. The non-legal challenges on the other hand include low registration of property owners and properties for identification purposes, irregular valuation process, low taxpayer education on property tax affecting voluntary property tax compliance and lacking resources for property tax administration by the respective regulatory machineries. As a way to remedy the situation the paper provides a number of legal and non-legal intervention measures. The intervention measures take account of the importance of taxation for developing countries Tanzania inclusive, thus recommending solutions which reasonably combine regulatory convenience with equity and effectiveness. The recommendations are an output of theoretical data, empirical findings and specific international best practices on property taxation. The recommendations focus on legal clarification of the tax base, the method and basis for valuation and provision of required resources for enforcement of relevant laws on property taxation.","PeriodicalId":194676,"journal":{"name":"KAS African Law Study Library - Librairie Africaine d’Etudes Juridiques","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129908955","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":"Rules of state budget in Tanzania: control mechanisms and legal challenges to enable state activities.","authors":"Magdalena Sylister","doi":"10.5771/2363-6262-2020-3-439","DOIUrl":"https://doi.org/10.5771/2363-6262-2020-3-439","url":null,"abstract":"This paper has two parts. The first part examines the mechanisms that are in place in the United Republic of Tanzania for controlling state budget. The second part discusses legal challenges associated with those mechanisms in relation to state activities. There are many definitions of budgetary control but the most relevant one in the context of this paper is from the Financial Dictionary available online. That dictionary defines bud‐ getary control as any process a company or government puts in place to help ensure accura‐ cy and honesty in its budget.1 Budgetary control may set goals for expected revenues or planned expenditures.2 It almost always includes a system to monitor compliance over time.3","PeriodicalId":194676,"journal":{"name":"KAS African Law Study Library - Librairie Africaine d’Etudes Juridiques","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114600265","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":"A perspective on utilizing legal frameworks to obligate service providers to protect human rights in Malawi: A Case of the Mandatory Provision on Pro Bono Services under the Legal Education and Legal Practitioners Act, 2018","authors":"G. Mtawali","doi":"10.5771/2363-6262-2020-3-483","DOIUrl":"https://doi.org/10.5771/2363-6262-2020-3-483","url":null,"abstract":"Malawi's Constitution of 1994 changed the law in a pro-human rights direction. It provides for safe guarding measures aimed at protecting human rights. Malawi also has progressive pro-human rights legislations which emulate provisions of international and regional human rights instruments. However, enforcement of legal frameworks remains a challenge, partly due to poverty hence a large percentage of the population is unable to meet legal costs; lack of legal literacy and distance hinders access justice. A culture of silence continues to perpetuate human rights violations, so too uncoordinated efforts by service providers in protecting human rights. The majority of legal practitioners practice commercial law hence over burdening the Legal Aid Bureau with under privileged clients, whose cases mostly border on human rights violations. This paper will look at the opportunities government has in utilizing the legal frameworks to obligate duty bearers to provide services that aim to promote human rights including access to justice for under privileged Malawians. Legal practitioners are now, under the Legal Education and Legal Practitioners Act of 2018, obligated to provide pro bono legal services in order to have their licenses renewed. This has seen a rise in the number of under privileged people, particularly women, able to access justice at various levels. This can also be attributed to human rights awareness done by the Human Rights Commission, human rights lawyers and civil society organizations. This paper will therefore examine the positive impact such an initiative has had in protecting human rights and upholding the rule of law in Malawi.","PeriodicalId":194676,"journal":{"name":"KAS African Law Study Library - Librairie Africaine d’Etudes Juridiques","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128876515","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":"The State’s obligations to provide public health institutions with sufficient medical equipment and to ensure continuing training of medical personnel in the Democratic Republic of the Congo: a case study of the health centre Lukula","authors":"Mumbanika Mbwisi Dady","doi":"10.5771/2363-6262-2020-3-448","DOIUrl":"https://doi.org/10.5771/2363-6262-2020-3-448","url":null,"abstract":"<p />","PeriodicalId":194676,"journal":{"name":"KAS African Law Study Library - Librairie Africaine d’Etudes Juridiques","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133733967","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":"Infrastructure projects in Tanzania: Obstacles and Challenges to improve infrastructure","authors":"I. Ndossy","doi":"10.5771/2363-6262-2020-3-473","DOIUrl":"https://doi.org/10.5771/2363-6262-2020-3-473","url":null,"abstract":"<p />","PeriodicalId":194676,"journal":{"name":"KAS African Law Study Library - Librairie Africaine d’Etudes Juridiques","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114156642","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":"The promises and realization of the right to development in the Democratic Republic of the Congo","authors":"Balingene Kahombo","doi":"10.5771/2363-6262-2020-3-391","DOIUrl":"https://doi.org/10.5771/2363-6262-2020-3-391","url":null,"abstract":"This paper examines, from a legal and socio-economic perspective, how the right to development materializes its promises and realization in the Democratic Republic of the Congo (DRC). In this regards, it analyzes its incorporation in the Congolese legal order, defines its constituent elements, and the measures which have been adopted to implement the constitutional framework. It also identifies challenges to the right to development in the DRC and permissive conditions for its effective enjoyment. The main conclusion is that the right to development enshrined in the Congolese law remains more a matter of claims and aspirations than a tangible reality reflecting an increase in the quality of life of the Congolese people. Obstacles to the realization and enjoyment of the right to development include the adverse effects of capitalist liberalism, the extraversion of Congolese development policies, and the culture of predation which dates back to the colonial period. The Congolese leadership has a historic responsibility to trigger or impose the much needed change. This will require not only the integration of the DRC’s international commitments in its domestic development policies based on an internal dynamic putting Congolese at the center of every socio-economic initiative, but also a state which has effective authority over its territory to defend the rule of law, is more interventionist so as to stop the current intentional destruction of the country, and promotes ethical behaviours in public services.","PeriodicalId":194676,"journal":{"name":"KAS African Law Study Library - Librairie Africaine d’Etudes Juridiques","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131949054","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":"Decoloniality, ubuntu and human rights in South Africa: a bridge to social justice","authors":"A. Geduld","doi":"10.5771/2363-6262-2020-3-381","DOIUrl":"https://doi.org/10.5771/2363-6262-2020-3-381","url":null,"abstract":"After the Berlin conference of 1884, various European countries had agreed on the rules that resulted in the colonisation of various African states.1 Colonisation consisted until the 1960s for many countries in Africa.2 Despite the absence of a physical colonial presence in many African countries, Eurocentric knowledge systems, cultural traditions and habits re‐ mained. The hegemonic knowledge systems that placed European knowledge at the centre of Africa resulted in a political movement known as decoloniality, in the 1960s already, that was centred around the empowerment of African people and the critique of knowledge cre‐ ated by Western Imperialism.3 With the 2015 student protests, there has been a resurgence of debates in South Africa on the progress made by post-colonial governments to eradicate coloniality within its institutions and structures.4 In 1996, South Africa adopted a Constitution that entrenches various fundamental rights and pursues the realisation of social justice.5 The South African debate around the decoloni‐ sation of the legal system is influenced by the fact that the current South African legal sys‐ tem originated, and still retains, parts of the Roman-Dutch and English law which are re‐ garded as conservative and unprogressive. There have been attempts by courts and legislators to integrate African notions, such as ubuntu, into the South African legal system. uBuntu can broadly be described as a commu‐ nitarian ethic that requires an interdependent relationship of care between an individual and the community. The question arises whether the Western liberal approach adopted by the South African Constitution adequately protects human rights and serves the broader consti‐ A.","PeriodicalId":194676,"journal":{"name":"KAS African Law Study Library - Librairie Africaine d’Etudes Juridiques","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131079327","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":"Economic development through the dairy sector: analyzing the legal protection frameworks","authors":"Hannah Wamuyu","doi":"10.5771/2363-6262-2020-3-463","DOIUrl":"https://doi.org/10.5771/2363-6262-2020-3-463","url":null,"abstract":"The paper discusses the important role played by the dairy sector in Kenya with respect to economic development from which the economic and social rights can be realised. In doing so the paper defines an elaborate structural framework within which the sector is managed from the level of production of milk to marketing and sale of dairy products. Various laws and policies that govern the sector are highlighted most of which have interventions to the existing challenges that affect the sector. The paper highlights a number of threats to the sector which if not addressed within the given protection frameworks can lead to collapse of the industry. One of the major threats identified is the low price at which milk is sold by the farmer despite there being high consumer prices. Such low returns to the farmer adversely affect the welfare of the affected communities. The paper attributed the problem of low prices to the oligopolistic tendencies in the sector that have resulted in monopolization of prices. Dumping of milk products was also identified as a major threat which has also contributed to low prices of milk to the farmer. The paper recognizes that the elaborate legal protection frameworks in place can be utilized to regulate such restrictive trade practices and further protect the dairy sector which is still developing.","PeriodicalId":194676,"journal":{"name":"KAS African Law Study Library - Librairie Africaine d’Etudes Juridiques","volume":"318 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131678054","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}