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Tax and the entrepreneur in Africa: A legal case study of the Zambian situation.
No full textInternational Conference on Entrepreneurship (1st : 2002 Oct. 3-4 : Pretoria, South Africa)The main purpose of taxation is to raise adequate funds to finance government programs. The other purpose is to redistribute wealtn ariiongine Citizenry. Government effort in meeting the two objectives is frustrated by limited tax base, exacerbated by tax evasion especially by the self-employed, that is, the informal sector. The businessman views tax as
unnecessary burden and tries hard to either reduce or avoid the tax liability. This leads to overzealous tax officers taking drastc measuures, such as garnishment and/or issue of warrant of distress, against presumed delinquent taxpayers). It is also sometimes believed that the Party that is in power will use State machinery, such as the tax authority, to destroy
the businesses run by members of the Opposition. This is manifested by the collapse of once flourishing businesses run by politicians who are now in the opposition camp and the sudden success of once fragile businesses which were run by those now in the ruling political party. Furthermore, no member of the ruling party is ever in trouble with the tax authorities, until when that party loses the general elections. This paper looks at some of the recent court cases in Zambia, brought about by both the taxpayers and the tax authority. It examines whether there is respite for small and big entrepreneurs who may feel that the government of the day is out to destroy their businesses. It disproves some of the accusations of political annihilation by confirming that the aggrieved party, be it the taxpayer or the tax authority, has an opportunity to seek andfind redress in the courts of law
Beyond values – is Namibia moving away from the legal positivism of parliamentary sovereignty?
No full textPaper presented at the RULCI-Colloquium held at the University of Stellenbosch in August 2001.How to make sense of fundamental rights and freedoms in light of constitutional conceptions deriving from political philosophy, namely justice and human dignity? The author addresses the recent judgement of the Namibian Supreme Court Chairperson of the Immigration Selection Board v Frank and Another and asks whether the court's conception of values is compatible with Constitutional Supremacy. Borrowing from Alexy’s Theory of Fundamental Rights, the term value is given another meaning: Values are understood as optimization directives, as principles posited by the constituent assembly, purposively and functionally related to Kant's supreme moral principle; the categorical imperative. Justice is then understood as a feature of society, which is the natural environment of man, it shall signify a society where the individual is taken seriously. Special Fundamental Rights and Freedoms are viewed, as subjective rights emanating from a general freedom right. It is suggested, that the construction of their meanings has to consider that in the negotiation process towards (generic) constitutional provisions for authorizing law citizens live by, truth and justice could only be revealed approximately. The maxim 'in dubio pro libertate', therefore has to be observed when balancing colliding principles - to an extent which is tenable in Light of the social order challenge
Oil and economic growth: An econometric analysis.
No full textThe study focuses specifically on the effect of oil exports, non-oil exports and foreign capital inflow on Nigeria‟s economic growth performance. Using the OLSQ regression technique, we generated the relationship between the variables identified above. Relying on selected macroeconomic data for the period 1980 – 2000, the results of the study provides empirical evidence to reinforce the claim that oil exports have contributed more significantly to the growth of the Nigerian economy vis-à-vis other variables that were analysed. The paper recommends, as part of Nigeria‟s strategy for achieving rapid and sustainable economic „miracle‟ the aggressive pursuit of an export-led industrialisation polic
Course development and practical sessions on the distance education mode. Paper presented at a workshop.
No full textThe paper addresses the topic of distance education in general and how practical sessions could be incorporated and implemented as part of a course on the distance education mode
Curriculum development and the approach to course contents. A paper delivered at a workshop/seminar held at Israel Patrick Iyambo College, Namibian Poilice, 22 July 1999.
No full textPaper delivered at a conferenc
Features and constrains of distance education at UNAM
No full textPreprint of a paper presented at a workshop in 1994