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Different cities, different property-tax-rate regimes: Is it fair in an open and democratic society? 不同的城市,不同的财产税制度:在一个开放民主的社会里公平吗?
Pub Date : 2022-11-04 DOI: 10.17159/2077-4907/2022/ldd.v26.12
Fanie Van Zyl, C. Fritz
Differentiation does not automatically mean that a person's right to equality has been infringed on. Thus, the mere fact that taxpayers are subject to different property tax rates in South Africa depending on the municipality in which the property falls does not necessarily result in an infringement of section 9 of the Constitution: a specific analysis is required in order to determine the constitutionality thereof. In this article, we examine whether the different rates applicable to properties based on where the property is situated are constitutionally sound vis-à-vis the right to equality. In order to do so, we compare the property tax rates and rebates that apply in respect of residential property in the capital cities of the nine provinces in South Africa. The first part of the article considers the general approach adopted by the courts in establishing whether section 9 of the Constitution has been violated. The second part discusses the legislative framework of property tax, after which the equality enquiry is conducted on the differentiation that occurs in regard to property situated in different municipalities. Lastly, we offer some recommendations in our closing remarks.
区别对待并不自动意味着一个人的平等权受到了侵犯。因此,在南非,纳税人根据财产所在的市政当局缴纳不同的财产税税率这一事实并不一定会导致违反《宪法》第9条:需要进行具体分析,以确定其是否符合宪法。在本文中,我们将研究根据财产所在地适用的不同费率对于-à-vis平等权是否符合宪法。为了做到这一点,我们比较了在南非九个省的省会城市适用于住宅物业的房产税率和退税。该条的第一部分审议了法院在确定是否违反《宪法》第9条时所采取的一般方法。第二部分讨论了财产税的立法框架,然后对不同城市的财产税存在的差异进行了平等探讨。最后,我们在结束语中提出几点建议。
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引用次数: 0
Fiscal incentives in Kenya's free zones: To what extent are they consistent with the WTO rules on subsidies? 肯尼亚自由贸易区的财政激励:它们在多大程度上符合世贸组织的补贴规则?
Pub Date : 2022-11-04 DOI: 10.17159/2077-4907/2022/ldd.v26.9
O. Oluyeju, Nelly C Rotich
In Kenya, free zones take the form of Special Economic Zones (SEZs) and Export Processing Zones (EPZs) and are offered a myriad of fiscal and non-fiscal incentives. At the same time, Kenya, as a member of the World Trade Organization (WTO), is a signatory to the Agreement on Subsidies and Countervailing Measures (ASCM), which prohibits subsidies that are contingent on export performance or use of domestic over imported products. Although free zones are not mentioned specifically, fiscal incentives constitute subsidies since they are financial contributions, incomes or price supports given by the government or their agencies which confer benefits. In this regard, the article examines whether the fiscal incentives offered in Kenya's free zones meet the specificity test and are therefore consistent with the provisions on prohibited and actionable subsidies under the ASCM. The conclusion is that though the fiscal incentives offered in Kenya's free zones constitute financial contributions, they meet the specificity test and are consistent with ASCM rules on subsidies contingent on export performance and use of domestic over imported products, given that Kenya is allowed to grant export subsidies and none of the subsidies offered under the EPZs Act and SEZs Act require the use of domestic over imported products.
在肯尼亚,自由区采取经济特区(SEZs)和出口加工区(EPZs)的形式,并提供无数的财政和非财政激励措施。与此同时,肯尼亚作为世界贸易组织(WTO)的成员,是《补贴与反补贴措施协定》(ASCM)的签署国,该协定禁止根据出口业绩或使用国内产品而不是进口产品提供补贴。虽然没有具体提到自由区,但财政奖励是政府或其机构给予的财政捐助、收入或价格支持,因此构成补贴。在这方面,本文考察了肯尼亚自由区提供的财政激励是否符合特异性测试,因此是否与《非洲贸易协定》下关于禁止和可诉补贴的规定相一致。结论是,尽管肯尼亚自由区提供的财政激励构成了财政贡献,但它们符合特异性测试,并且符合ASCM关于根据出口业绩和使用国产产品而不是进口产品而补贴的规则,因为肯尼亚被允许提供出口补贴,而且EPZs法案和SEZs法案所提供的补贴都不要求使用国产产品而不是进口产品。
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引用次数: 0
Rising from its ruins? The Southern African Development Community (SADC) Tribunal 从废墟中崛起?南部非洲发展共同体(SADC)法庭
Pub Date : 2022-11-04 DOI: 10.17159/2077-4907/2022/ldd.v26.11
T. Shumba
The Tribunal of the Southern African Development Community (SADC) was established to ensure adherence to and the proper interpretation of the provisions of the SADC Treaty and its subsidiary instruments, and to adjudicate upon such disputes as might be referred to it. However, since its establishment, it has had a troubled history. After the rulings it made against the Government of Zimbabwe in the landmark Campbell land seizures case, the Tribunal's operations were unceremoniously suspended. This was followed by a process to revise its mandate, one that ultimately condemned it to paralysis and ruin. The new 2014 Protocol on the Tribunal, meant to revise the mandate of the Tribunal to confine it to hearing disputes involving states only, has been criticised as an attempt to undermine the rule of law and human rights in the region. Since the adoption of this 2014 Protocol by the SADC Summit, stakeholders have mobilised regionally to resist its ratification by member states. In particular, lawyers in SADC countries are embarking on legal petitions to reverse the Protocol and promote the revival of the Tribunal in terms of its old mandate. So far, there have been victories in these cases in two influential SADC member states, South Africa and Tanzania. However, it remains important to assess the significance of these developments. As such, the article raises the question: Is the Tribunal rising from its ruins?
南部非洲发展共同体(南部非洲发展共同体)法庭的设立是为了确保遵守和适当解释南部非洲发展共同体条约及其附属文书的规定,并对可能提交给它的这种争端作出裁决。然而,自成立以来,它的历史就不太好。在对具有里程碑意义的坎贝尔土地征用案作出不利于津巴布韦政府的裁决后,法庭的运作被毫不含糊地中止了。随后是修改其任务的进程,这一进程最终使其陷入瘫痪和毁灭。2014年新的《法庭议定书》旨在修改法庭的任务,使其仅限于审理涉及国家的争端,这被批评为企图破坏该地区的法治和人权。自2014年南共体首脑会议通过该议定书以来,利益攸关方在区域内动员起来,抵制成员国批准该议定书。特别是,南部非洲发展共同体国家的律师正在进行法律请愿,以推翻该议定书,并促进恢复法庭的旧任务。到目前为止,在南部非洲发展共同体两个有影响力的成员国南非和坦桑尼亚,这些案件取得了胜利。然而,评估这些事态发展的意义仍然很重要。因此,该条提出了这样一个问题:法庭是在废墟上建立起来的吗?
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引用次数: 0
Reconceptualising sovereign debt in international law 重新定义国际法中的主权债务
Pub Date : 2022-11-04 DOI: 10.17159/2077-4907/2022/ldd.v26.10
M. Bello, Elizabeth Snyman-van Deventer
Recurring debt crises and innovations in the sovereign debt landscape over the past couple of decades have rekindled interest in the nature and forms of sovereign debt. There are multiple outlets for contracting loans, all with different policies, principles and procedures. For instance, resource-backed loans have provided an additional option for resource-rich countries in Africa and Latin America to support their quest for infrastructural development. However, these and other innovations in sovereign financing may affect the dominant understanding and dynamics of sovereign debt governance. The silence of the literature on the place of development in the conceptualisation of sovereign debt is striking. Therefore, using doctrinal methodology, this article proposes a reconceptualization of sovereign debt to reflect these innovations, gaps, and emerging trends. It is argued that sovereign financing needs a theoretical underpinning linked to the objective of development. This article proposes a distinction between development-driven and non-development-driven sovereign debt. It is argued that a development-based conception of sovereign debt would make the recurring legitimacy issues surrounding the character of the sovereign relevant and more reflective of contemporary changes in the practice of sovereign financing.
在过去的几十年里,不断出现的债务危机和主权债务领域的创新重新燃起了人们对主权债务性质和形式的兴趣。承包贷款的渠道多种多样,政策、原则和程序各不相同。例如,资源支持贷款为非洲和拉丁美洲资源丰富的国家提供了一个额外的选择,以支持它们寻求基础设施发展。然而,这些和其他主权融资方面的创新可能会影响对主权债务治理的主流理解和动态。在主权债务概念化中,关于发展地位的文献沉默令人震惊。因此,本文采用理论方法,提出主权债务的重新概念化,以反映这些创新、差距和新兴趋势。有人认为,主权融资需要一个与发展目标相关的理论基础。本文提出了发展驱动型和非发展驱动型主权债务的区别。有人认为,以发展为基础的主权债务概念将使围绕主权性质的反复出现的合法性问题具有相关性,并更能反映主权融资实践中的当代变化。
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引用次数: 0
Co nfronting past atrocities: A critical analysis of the defunct Ethiopian Reconciliation Commission 直面过去的暴行:对已解散的埃塞俄比亚和解委员会的批判性分析
Pub Date : 2022-11-04 DOI: 10.17159/2077-4907/2022/ldd.v26.13
M. Teshome
This article examines the rationale for the establishment of the defunct Ethiopian Reconciliation Commission (the Commission) and the challenges it faced in its efforts to help end impunity, restore the ruptured social fabric, and ensure democratic transition. To this end, the article relies on analysis of relevant literature, comparative case studies, and interviews with experts. Ethiopia is a deeply divided society, one characterised by ethnic division, cycles of violence, a pervasive culture of impunity for heinous crimes, competing historical narratives, and polarised political discourse. The Commission was bestowed with ambitious mandates and functions. Among its formidable challenges were a legitimacy deficit; the prevalence of competing narratives; vaguely defined mandates; and the complexity of the reconciliation process. Ultimately, the Commission failed to deliver on any of its promises.
本文探讨了成立已解散的埃塞俄比亚和解委员会(委员会)的理由,以及它在帮助结束有罪不罚现象、恢复破裂的社会结构和确保民主过渡的努力中所面临的挑战。为此,本文采用了相关文献分析、比较案例研究和专家访谈等方法。埃塞俄比亚是一个严重分裂的社会,其特点是种族分裂、暴力循环、对令人发指的罪行不受惩罚的普遍文化、相互竞争的历史叙述和两极分化的政治话语。委员会被赋予了雄心勃勃的任务和职能。其面临的巨大挑战包括合法性不足;竞争叙事的盛行;定义模糊的任务;以及和解过程的复杂性。最终,委员会未能兑现任何承诺。
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引用次数: 0
The role of the African Charter on Values and Principles of Public Service and Administration in promoting good governance 《非洲公共服务和行政的价值和原则宪章》在促进善政方面的作用
Pub Date : 2022-07-04 DOI: 10.17159/2077-4907/2021/ldd.v26.6
Paul Mudau
This article critically analyses the provisions of the African Charter on Values and Principles of Public Service and Administration from an interdisciplinary standpoint of law and public administration. It assesses the Charter's substance and its potential role in the promotion of good governance in Africa, subject to internationally accepted standards for good governance. Central to this approach is identifying probable legal, institutional and structural shortcomings, thus helping to set out useful guidelines required in facilitating the effective application and implementation of the Charter. Since there is a lack of track records and benchmarks concerning the Charter, the article seeks to give it substance and prominence. It aims to establish that the Charter can play a catalytic role in the promotion of good governance by requiring political commitment to the rule of law, effective implementation of state policy, enforcement of professional ethics, and adherence to sound ethical standards by public service agents. The envisioned public service governance should be an accountable and effective public administration that is based on a functional legal framework, efficient regulatory structures, and transparent systems for financial and legal accountability.
本文从法律和公共行政的跨学科角度批判性地分析了《非洲公共服务和行政价值与原则宪章》的规定。它评估了《宪章》的实质内容及其在促进非洲善政方面的潜在作用,但须遵守国际公认的善政标准。这一办法的核心是查明可能存在的法律、体制和结构缺陷,从而帮助制定促进有效适用和执行《宪章》所需的有用准则。由于缺乏关于《宪章》的跟踪记录和基准,该条力求使它具有实质和突出性。其目的是确立《宪章》可以通过要求公共服务人员对法治作出政治承诺、有效执行国家政策、执行职业道德和遵守健全的道德标准,在促进善治方面发挥催化作用。设想的公共服务治理应该是一种负责任和有效的公共行政,其基础是有效的法律框架、有效的管理结构和透明的财政和法律问责制。
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引用次数: 0
Regional integration in Africa: Proposals for an Africa-wide payment system 非洲区域一体化:关于全非洲支付系统的建议
Pub Date : 2022-07-04 DOI: 10.17159/2077-4907/2021/ldd.v26.8
Ogochukwu Monye, Ebelechukwu Monye
Regional integration remains a priority in Africa. Fuelled by the call of Pan-African leaders including Kwame Nkrumah and the recognition of the potential within the continent to transform intra-African trade and achieve global competitiveness, the Africa Continental Free Trade Agreement (AfCFTA) was conceived. The African Union, in collaboration with the Africa Export-Import Bank (AFREXIM), has accordingly proposed the Pan-African Payment Settlement System (PAPSS). This system is expected to facilitate crossborder financial flows in local currencies and in real-time across the region, address the multiplicity and inconvertibility of currencies, reduce transaction costs, and decrease the use of correspondent banks. The authors analyse the necessity of getting this system right, alluding to the theory of developmental regionalism. The article concludes with recommendations that could make this unified payment system formidable enough to enable direct and seamless transactions between Amari in Addis and Wale in Lagos.
区域一体化仍然是非洲的一个优先事项。在包括夸梅·恩克鲁玛(Kwame Nkrumah)在内的泛非领导人的呼吁下,以及对非洲大陆内部改变非洲内部贸易和实现全球竞争力的潜力的认识推动下,《非洲大陆自由贸易协定》(AfCFTA)得以构想。因此,非洲联盟与非洲进出口银行合作,提出了泛非支付结算系统。预计该系统将促进以当地货币和区域内实时的跨境资金流动,解决货币的多样性和不可兑换性,降低交易成本,并减少对代理银行的使用。本文结合发展区域主义理论,分析了完善这一制度的必要性。文章最后提出了一些建议,这些建议可以使这个统一的支付系统强大到足以使亚的斯亚贝巴的阿马里和拉各斯的瓦莱之间进行直接和无缝的交易。
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引用次数: 0
The role of intellectual property rights' protection in advancing development in South Africa 知识产权保护在促进南非发展中的作用
Pub Date : 2022-07-04 DOI: 10.17159/2077-4907/2021/ldd.v26.7
Talkmore Chidede
Notwithstanding some debate, intellectual property remains a necessary tool for social, cultural, economic, and technological development in the 21st century. In this century, the global economy is driven by knowledge and technology, and the market is increasingly recognising intellectual property as a valuable commercial asset and a force for technological innovation. South Africa, among other countries, recognises the role of intellectual property rights in several policy measures related to development, trade, and industrialisation. This article seeks to highlight the significant role of intellectual property rights protection in advancing social, economic, technological, and cultural development in South Africa.
尽管存在一些争论,但知识产权仍然是21世纪社会、文化、经济和技术发展的必要工具。在本世纪,全球经济是由知识和技术驱动的,市场越来越认识到知识产权是一种宝贵的商业资产和技术创新的力量。在其他国家中,南非承认知识产权在与发展、贸易和工业化有关的若干政策措施中的作用。本文旨在强调知识产权保护在促进南非社会、经济、技术和文化发展方面的重要作用。
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引用次数: 2
Concurrent national and provincial legislative competence: Rethinking the relationship between nature reserves and national parks 国家与省级立法权限并行:自然保护区与国家公园关系的再思考
Pub Date : 2022-04-15 DOI: 10.17159/2077-4907/2021/ldd.v26.2
A. Blackmore
The teleology of concurrent national and provincial legislative competence in South Africa's Constitution has not been adequately investigated, particularly from the perspective of nature conservation and the establishment of protected areas. It is, therefore, questioned whether the concurrent nature conservation competence awarded to the national sphere of government should be equivalent to that awarded to the provinces, or if it precludes the national government from having a greater status than the provinces. It is further questioned whether the provisions of the National Environmental Management: Protected Areas Act (NEMPAA) accurately reflect the constitutional weighting, if any, granted to these two spheres of government by this provision. It is concluded that the concurrent national and provincial legislative competence in respect of nature conservation is most likely to be, at least, equally balanced between the two spheres of government. Contrary to this finding, it is noted that the NEMPAA grants national parks a significantly higher conservation status than nature reserves by diminishing the status and scope the provinces had prior to the promulgation of the Act. It is further concluded that, in this instance, provisions of the NEMPAA are most likely to be unconstitutional. It is recommended that these two kinds of protected areas be consolidated into one category or critically evaluated to correct potentially incorrect categorisation. It is also recommended that the NEMPAA be substantially revised to correct a number of anomalies and illogical provisions.
南非《宪法》中国家和省同时立法权限的目的论尚未得到充分调查,特别是从自然保护和建立保护区的角度来看。因此,值得质疑的是,授予国家政府领域的同时的自然保护能力是否应该等同于授予各省的能力,或者它是否排除了国家政府比各省拥有更大的地位。进一步的问题是,《国家环境管理:保护区法》(NEMPAA)的规定是否准确地反映了宪法赋予这两个政府领域的权重,如果有的话。得出的结论是,在自然保护方面,国家和省的立法权限很可能至少在两个政府领域之间得到平等的平衡。与这一结论相反,有人指出,《国家公园法》通过减少各省在颁布该法之前的地位和范围,给予国家公园比自然保护区高得多的保护地位。进一步的结论是,在这种情况下,NEMPAA的条款很可能违宪。建议将这两类保护区合并为一类或进行批判性评估,以纠正可能不正确的分类。还建议对《国家行政和行政法》进行大量修订,以纠正一些异常情况和不合逻辑的规定。
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引用次数: 1
The impact of socio-legal inequality on women in the Nigerian domestic work sector 社会法律不平等对尼日利亚家务劳动部门妇女的影响
Pub Date : 2022-04-15 DOI: 10.17159/2077-4907/2021/ldd.v26.3
Abigail Osiki
This article examines the impact of socio-legal inequality on the work conditions of female domestic workers in Nigeria. Domestic work is an important aspect of productive labour and an indispensable factor that contributes to the well-being of households and the economy. However, domestic workers face challenges that are multidimensional and gendered; they are often victims of physical and sexual abuse, and experience discrimination concerning pay, working conditions, and legal rights. These exploitations could be partly attributed to gaps in labour and social security regulations. Based on a survey conducted of 220 domestic workers from four geopolitical zones in Nigeria, this study provides a nuanced assessment of the manifestations of inequality in the domestic work sector. Although the working conditions of Nigerian domestic workers are objectionable and exploitative, this study finds that conditions of work for female domestic workers are even more precarious.
本文探讨了社会法律不平等对尼日利亚女性家政工人工作条件的影响。家务劳动是生产劳动的一个重要方面,是促进家庭福利和经济的一个不可或缺的因素。然而,家庭佣工面临多方面和性别方面的挑战;她们往往是身体虐待和性虐待的受害者,在工资、工作条件和法律权利方面受到歧视。这些剥削在一定程度上可归因于劳动和社会保障条例的漏洞。基于对来自尼日利亚四个地缘政治区域的220名家政工人的调查,本研究对家政部门不平等的表现形式进行了细致的评估。虽然尼日利亚家庭佣工的工作条件令人反感和剥削,但本研究发现,女性家庭佣工的工作条件更加不稳定。
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引用次数: 1
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Law, Democracy and Development
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