ISSN: 2517-9543
Affiliations: Dean: Faculty of Law, Thompson Rivers University
Source: Juta’s Insurance Law Bulletin, Volume 29 Issue 2, 2026, p. 34-38
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ISSN: 2517-9543
Affiliations: Dean: Faculty of Law, Thompson Rivers University
Source: Juta’s Insurance Law Bulletin, Volume 29 Issue 2, 2026, p. 38-39
None
ISSN: 2709-8575
Affiliations: PhD; Department of Finance and Tax; Tax Unit for Fiscal Research, University of Cape Town, South Africa; MCom Department of Finance and Tax; Tax Unit for Fiscal Research, University of Cape Town, South Africa
Source: African Multidisciplinary Tax Journal, Volume 6, Issue 1 (2026), p. 1–23
This article examines how the OECD/G20 Global Anti-Base Erosion (GloBE) Pillar Two rules affect the legal design and project economics of South Africa’s upstream oil and gas tax regime. It addresses a gap in the literature by combining doctrinal analysis of the Global Minimum Tax Act 46 of 2024 with an adaptation of the IMF’s Fiscal Analysis of Resource Industries model for a representative project. Under the modelled assumptions, the Qualifying Domestic Minimum Topup Tax reduces the investor’s internal rate of return from 29 per cent to 27 per cent, and its net present value (NPV) from US$4.792 billion to US$4.423 billion, while increasing the NPV of government fiscal receipts excluding state participation by 13.7 per cent. A scenario applying the 2026 Substance-based Tax Incentive Safe Harbour partly restores investor returns. The article concludes that Pillar Two partially neutralises the Tenth Schedule incentives and proposes a policy response for incentive design, legislative oversight and fiscal-stability negotiations.
ISSN: 2709-8575
Affiliations: Docteur en Sciences Economiques, Spécialiste certifié en Evaluation d’impact par le CIFOIT, Chargé d’études à l’Office Togolais des Recettes (OTR), Membre du Centre de Recherche en Economie Appliquée et Management des Organisations (CREAMO) de la Faculté des Sciences Economiques et de Gestion de l’Université de Lomé-Togo
Source: African Multidisciplinary Tax Journal, Volume 6, Issue 1 (2026), p. 1–26
This paper assesses the impact of taxing the informal sector on tax revenue in Togo using propensity score matching. An analysis of the determinants of firms’ registration decisions using a probit model shows that operating in the secondary and tertiary sectors negatively affects the probability of firm registration, with a more pronounced effect in the secondary sector. Firms operating in rented premises and having a lease agreement, as well as those headed by wealthy and educated individuals who hold a Tax Identification Number, are more likely to register. Regarding the impact assessment, the results indicate that taxing the informal sector contributes, on average, to an increase in tax revenue per firm, with the estimated increase ranging from 149,245 FCFA to 149,437 FCFA.
ISSN: 2709-8575
Affiliations: N/A
Source: African Multidisciplinary Tax Journal, Volume 6, Issue 1 (2026)
This study analyses Digital Economy Taxation, identifying the main challenges faced by the Mozambican Tax System between 2023 and 2025, examining the relevance of nexus (connecting-factor) criteria for taxing the digital economy, and proposing improvements to the tax system to promote tax fairness and prevent competitive distortions. A mixed-methods approach was used: a qualitative, descriptive and exploratory strand, based on semi-structured interviews with two officials from the Mozambican Tax Authority, analysed using content analysis; and a quantitative strand, based on an online questionnaire administered to 163 individuals, analysed using statistical techniques (descriptive statistics, chi-square test, Student’s t-test, ANOVA, principal component analysis, cluster analysis and discriminant analysis). The results reveal that taxing capacity is limited by gaps in legislation, the absence of connecting-factor criteria, insufficient technological integration, and difficulty tracing cross-border digital transactions, despite the growth of the digital economy in Mozambique. The study concludes that tax-system reforms are needed to address digital-economy taxation, together with strengthened technology at the Tax Authority and the implementation of international cooperation strategies. The study contributes to the literature on digital-economy taxation in African contexts and offers practical implications for tax policy formulation in Mozambique.