Regspraak: Agterstallige onderhoud, uitwissende verjaring en behoeftedekking

Regspraak: Agterstallige onderhoud, uitwissende verjaring en behoeftedekking

Author: JC Sonnekus

ISSN: 1996-2207
Affiliations: Universiteit van Johannesburg
Source: Tydskrif vir die Suid-Afrikaanse Reg, Issue 2, 2022, p. 391-405

Abstract

Notwithstanding the court order incorporating the deed of settlement underlying the parties’ divorce in 1993, the debtor neglected to perform for more than 25 years. In all those years the claimant never approached the maintenance court to compel the defaulter to pay the maintenance due. Only after more than 27 years of silence did she claim maintenance and simultaneously lay claim to the sum of all the unpaid maintenance (R3,5 million). The respondent’s defence of extinctive prescription was unsuccessful. The debt is a judgment debt as defined in section 11(a) of the Prescription Act 68 of 1969 and the period of prescription in this respect is 30 years. In the judgment the question whether the underlying principles governing the exceptional claim for maintenance of an erstwhile spouse after their divorce were continuously met during the past more than 25 years was not touched on. For all those years the claimant managed to maintain herself and the children from the marriage without the allotted maintenance from the debtor. She never felt the compelling need to approach the maintenance court for the statutory help contained in the act to compel the defaulter to provide the alleged much-needed maintenance. It is submitted that the first requirement for a maintenance claim is objective need of the claimant, who alleged that she would not be able to maintain herself and be self-sufficient. She consequently needed the maintenance claimed. If she happened to be self-sufficient for more than 25 years, this primary requirement may not be met. In that case it would not even be necessary for the respondent to plead and prove that he was not in a position to provide the claimed maintenance – the second requirement for a maintenance claim. The claim is unfounded whenever either one of the two fundamental requirements is not met. The respondent may plead that the reasonable person in his position would also have been misled by the continuous conduct of the claimant, leaving the impression that the allotted maintenance was not really needed and the claim practically waived. Estoppel as defence is founded on a representation contained in either a commissio or an omissio of the claimant. Where a person (the representor) by his/ her words or conduct makes a representation to another person (the representee) and the latter, believing in the truth of the representation, acts thereon and would suffer prejudice if the representor were permitted to deny the truth of the representation made by him/her, the representor may be estopped – that is, precluded – from denying the truth of his representation. Blind reliance on estoppel as the equitable panacea for all unfair consequences of the estoppel assertor’s own naivety, without any regard for the requirements of this defence, is ill-advised. In the case at hand it is submitted that the debtor acted to his detriment, because relying on the representation, he was lured into the belief that it was not necessary to approach the maintenance court for a review of the original maintenance order, although the apparent self-sufficiency of the claimant points to the fact that the first requirement for a maintenance claim may not be met. In comparable Continental jurisdictions, it is accepted that it would be unfair to compel the debtor in these circumstances to perform and pay the sum of the maintenance of R3,5 million as a lump sum. Not only will it most probably drive the debtor into insolvency, but also, maintenance payable for an erstwhile spouse is by definition not meant to enhance the recipient’s savings or estate but to lighten the periodic maintenance needs of the claimant. If the claimant, for example, misappropriated any amount paid towards maintenance and utilised it as down payment on a luxury vehicle, she should not succeed in court with another maintenance claim.

 

Regspraak: No title to prosecute: Grasping at straws or tactical move?

Regspraak: No title to prosecute: Grasping at straws or tactical move?

Author: M Watney

ISSN: 1996-2207
Affiliations: University of Johannesburg
Source: Tydskrif vir die Suid-Afrikaanse Reg, Issue 2, 2022, p. 405-417

Abstract

’n Beskuldigde persoon se reg op ’n billike verhoor geniet beskerming in artikel 35 van die handves van regte soos vervat in die Grondwet van die Republiek van Suid-Afrika, 1996. Die grondwet self omskryf die handves van regte as die hoeksteen van demokrasie in die land waarin die demokratiese waardes van menswaardigheid, gelykheid en vryheid bevestig word (a 7(1)). Omvattende werking word aan die handves verleen aangesien artikel 8(1) toepassing vind op die totale reg en bindend is op die wetgewende, uitvoerende en regsprekende gesag en alle staatsorgane. Die konstitusionele hof het in dié verband beklemtoon dat die reg op ’n billike verhoor fokus op die belang van prosedurele billikheid. Overgesetsynde plaas dit die kollig op die optrede van die polisiediens en nasionale vervolgingsgesag asook die toepaslike magtigende wetgewing aan die hand waarvan strafregtelike vervolgings ingestel word. In die twee onlangse beslissings van S v Moussa (2021 2 SASV 378 (GJ)) en S v Zuma (2022 1 All SA 533 (KZP), (CCD 30/2018) 2021 ZAKZPHC 89 (26 Oktober 2021)), het die onderskeie beskuldigdes in ’n poging om hul reg op ’n billike verhoor te beskerm, ’n pleit ingevolge artikel 106(1)(h) van die Strafproseswet 51 van 1977 opgewerp dat die aanklaer nie bevoeg was om te vervolg nie. Die betrokke pleit vorm reeds jare deel van die strafprosesregbedeling in Suid-Afrika en verskyn basies woordeliks dieselfde in opvolgende wetgewing sedert 1903. Desnieteenstaande het dié pleit weinig aandag in gerapporteerde beslissings en bykans geen aftrek in akademiese diskoers gekry nie. Dié gebrek het ruimte gelaat vir die pleit om in die vermelde beslissings enersyds onagsaam aangewend te word, en andersyds as skuiwergat te dien in die ewige spel van klaarblyklike verhoorontduiking. In die Moussa-saak beslis die hof tereg, na ontleding van presies wie oor verhoorbevoegdheid beskik en die rol van die aanklaer as verteenwoordiger van die direkteur van openbare vervolgings, dat die vervolgingsbevoegdheid van ’n aanklaer nie nadelig geraak word deur ’n vorige aanklaer wat haar bevoegdhede oorskry het nie en die pleit word van die hand gewys. In hierdie geval is die verkeerde remedie aangewend en word daar aan die hand gedoen dat die beskuldigde suksesvol sou wees indien die hof genader was met ’n aansoek om die vervolgingsgesag te verplig om die ooreenkoms wat met die beskuldigde gesluit was, gestand te doen asook ’n bevel wat die vervolgingsgesag verbied om die vervolging voort te sit. Die bevoegdheid van ’n aanklaer om te vervolg word in wese bepaal aan die hand daarvan of hy korrek as sodanig aangestel is, ’n delegasie om vervolgings waar te neem aan hom uitgereik is en of die vereiste eed afgelê is. In uitsonderlike gevalle vereis wetgewing dat die nasionale direkteur ’n spesifieke vervolging skriftelik moet magtig. In die Zuma-saak is nie een van hierdie vereistes bevraagteken nie. Die hof is egter versoek om ’n uitgebreide betekenis te heg aan artikel 106(1)(h) ten einde daarby ook in te sluit ’n beweerde gebrek aan objektiwiteit en onafhanklikheid van die aanklaer, kortom dat hy tesame met ander beamptes in die vervolgingsgesag die vervolging van die beskuldigde op ’n bevooroordeelde manier bedryf het. Die hof weier om aan die vertolking van “aanklaer” enige iets anders toe te dig as wat juis beslis is in Ndluli v Wilken NO (1991 1 SA 297 (A)) naamlik dat dié term verwys na die persoon wat as aanklaer in die hof optree en nie na die staat of vervolgingsgesag in die breë nie. Steunend op uitsprake van die hoogste hof van appèl beklemtoon die hof verder dat die adversatiewe strafprosesregsisteem van die aanklaer vereis om doelgerig en met ywer ’n vervolging op billike wyse waar te neem en dat volkome regterlike objektiwiteit en ’n algehele gebrek aan vooroordeel nie van aanklaers vereis word nie. Die hof beslis dat daar geen meriete bestaan om die toepassingsgebied van die pleit uit te brei in die lig van bestaande effektiewe remedies waarmee die reg op ’n billike verhoor beskerm kan word nie en wys ook in hierdie geval die pleit van die hand.

 

Developments in the Use of Technologies in African Tax Administrations

Developments in the Use of Technologies in African Tax Administrations

Developments in the Use of Technologies in African Tax Administrations

Authors: Jeffrey Owens and Bernd Schlenther

ISSN: 2709-8575
Affiliations: Head: Global Tax Policy Centre (GTPC) at the Institute for Austrian and International Tax Law of the Vienna University of Economics and Business (WU); Independent expert and extraordinary lecturer at the African Tax Institute (ATI) of the University of Pretoria (UP)
Source: African Multidisciplinary Tax Journal, 2022 Issue 1, p. 1-22
https://doi.org/10.47348/AMTJ/V2/i1a1

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Owens, J and Schlenther, B
Developments in the Use of Technologies in African Tax Administrations
African Multidisciplinary Tax Journal, 2022 Issue 1, p. 1-22
https://doi.org/10.47348/AMTJ/V2/i1a1

Abstract

A substantial number of sub-Saharan African tax administrations have seen efficiency gains by adopting online systems for tax filing and payment. However, the adoption of technology for the automation of tax administration has been markedly slow in comparison to the pace of adoption in developed countries. For African countries’ drive toward domestic resource mobilisation to be successful, automation of core processes is fundamental and the adoption of standards in international cooperation, improving data quality and promoting fiscal decentralisation. This article demonstrates that while much progress has been made in automation, Tax Administration Diagnostic Assessment Tool assessments still illustrate several gaps experienced by tax administrations in compliance risk management, statistical analysis, bulk data analysis, and the quality of data. As ref lected in stagnant tax gross domestic product ratios, without mitigating these risks and not seizing opportunities offered by instruments such as the exchange of information standards, advances made in automation run the risk of being nullified eventually. Therefore, African tax administrations need a digital roadmap and a set of metrics to measure their progress in automation.

Developments in the Use of Technologies in African Tax Administrations

Determinants of Properties Tax Revenues in Sub Saharan Africa: Case of Togo

Determinants of Properties Tax Revenues in Sub Saharan Africa: Case of Togo

Authors: Kodzo Senyo Adjeyi, Kokou Essegbe Amaglo and Tsotso Kouevi

ISSN: 2709-8575
Affiliations: Doctorant en sciences de gestion/FaSEG-Université de Lomé/Togo; Doctorant en sciences de gestion/FaSEG-Université de Lomé/Togo; Maître de conférences agrégé en sciences de gestion/FaSEG-Université de Lomé/Togo
Source: African Multidisciplinary Tax Journal, 2022 Issue 1, p. 23-41
https://doi.org/10.47348/AMTJ/V2/i1a2

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Adjeyi, KS, Amaglo, KE and Kouevi, T
Determinants of Properties Tax Revenues in Sub Saharan Africa: Case of Togo
African Multidisciplinary Tax Journal, 2022 Issue 1, p. 23-41
https://doi.org/10.47348/AMTJ/V2/i1a2

Abstract

The objective of this study is to identify the determinants of property tax revenues in Togo. The data relate to the regions and prefectures and were collected from the services of the Togolese Revenue Authority (OTR) and from the Ministry of Justice over a period of five years (2016 to 2020). The results of the descriptive analysis show that the maritime region especially the capital Lomé alone generates more than 98 per cent of property tax revenues. The linear regression revealed that digitisation and awareness efforts influence positively the level of revenue collection. However, land disputes are an obstacle to the success of reforms that can optimise the mobilisation of property tax revenues.

Property Taxation and Efficiency Scores of Metropolitan Municipalities in South Africa

Property Taxation and Efficiency Scores of Metropolitan Municipalities in South Africa

Author: Ada Jansen, Onesmo Kaiya Mackenzie and Wynnona Steyn

ISSN: 2709-8575
Affiliations: Associate professor in the Department of Economics at Stellenbosch University; PhD student in the Department of Economics at Stellenbosch University; Economist, Macroeconomic Research Unit at the South African Revenue Service
Source: African Multidisciplinary Tax Journal, 2022 Issue 1, p. 42-60
https://doi.org/10.47348/AMTJ/V2/i1a3

Abstract

Property taxation is a primary source of income for urban municipalities (metros), particularly in South Africa. Property tax collection amongst metros varies, which begs the question of whether differences in tax efficiency scores can be explained by institutional factors, or whether economic factors such as the size of the tax base or the ability to raise other revenues play a role. This article estimates property tax efficiency scores for eight South African metros and considers factors that affect these scores. We use municipal data and apply the data envelopment analysis method to estimate the efficiency scores for property taxation. This is followed by a Tobit regression to evaluate the determinants of these scores. The results show that although metros achieve relatively high efficiency scores, property tax collections can be improved. In addition, economic indicators explain variations in efficiency scores, but financial management remains key to delivering municipal infrastructure.

An Analysis of the Effects of Taxation on Income Inequalities in WAEMU

An Analysis of the Effects of Taxation on Income Inequalities in WAEMU

Authors: Pouwemdéou Tchila and Mawussé Komlangan Nézan Okey

ISSN: 2709-8575
Affiliations: Chef section des analyses conjoncturelles à l’Office Togolais des Recettes (OTR) et membre de l’équipe de recherche en économie institutionnelle (ERECI), Université de Lomé-Togo; Maître de conférence agrégé, Chef de département d’économie et responsable de l’équipe de recherche en économie institutionnelle (ERECI), Université de Lomé-Togo
Source: African Multidisciplinary Tax Journal, 2022 Issue 1, p. 61-82
https://doi.org/10.47348/AMTJ/V2/i1a4

Abstract

This article analyses the potential effect that tax instruments have on income inequalities in sub-Saharan Africa particularly in the West African Economic and Monetary Union (WAEMU). Tax instruments are represented by various types of levies and taxes whereas income inequalities are estimated by the Gini index. Using the generalised method of moments over the period from 1990 to 2017, the results demonstrate that value-added tax, excise duties, and port charges have no effect on income inequalities whereas personal income tax and corporate income tax improve income distribution in the WAEMU. However, the globalisation of economies reverses the effect of corporate income tax. Moreover, tax progressivity reduces inequalities while the tax structure has no significant effect on income inequalities. To this end, the study recommends using direct and progressive tax instruments for the fight against inequalities. Similarly, the fight against aggressive tax optimisation must take a central stage in tax policies within an economy that is increasingly open to multinational companies.

Determinants of Municipal Taxes Payment by Informal Micro and Small Business in Côte d’Ivoire

Determinants of Municipal Taxes Payment by Informal Micro and Small Business in Côte d’Ivoire

Author: Nohoua Traore

ISSN: 2709-8575
Affiliations: Assistant Professor, Université Alassane Ouattara de Bouaké, Côte d’Ivoire; Membre du Laboratoire ’Analyse et de Modélisation de Politiques Economiques (LAMPE), Bouaké, Côte d’Ivoire Chercheur Associé à la Cellule d’Analyse de Politiques Economiques du CIRES (CAPEC), Abidjan, Côte d’Ivoire
Source: African Multidisciplinary Tax Journal, 2022 Issue 1, p. 83-104
https://doi.org/10.47348/AMTJ/V2/i1a5

Abstract

This article analyses the determinants of municipal tax payments of informal micro- and small businesses in Côte d’Ivoire. The data used relates to 276 informal production units surveyed in the framework of the CAPEC/IDRC project. Using descriptive statistics and the estimation of a Probit model, the study highlights the variables that both negatively and positively inf luence tax payments. It emerged that the perception of the high level of taxes, the fact that the manager of the informal production unit is an Ivorian, the narrowness of the market, and the problems regarding premises negatively affected tax payments. Conversely, the business environment, the electronic payment of invoices, the simplification of procedures, the number of employees and the difficulties in accessing financing enhance the propensity of managers to pay taxes.

Tax Policy in WAEMU: Tax Coordination or Competition?

Tax Policy in WAEMU: Tax Coordination or Competition?

Author: Alastaire Sèna Alinsato and Agbokpanzo Ahouidji Tanguy

ISSN: 2709-8575
Affiliations: Laboratoire d’Economie Publique, Faculté des Sciences Economiques et de Gestion – Université d’Abomey-Calavi; Laboratoire d’Economie Publique, Faculté des Sciences Economiques et de Gestion – Université d’Abomey-Calavi
Source: African Multidisciplinary Tax Journal, 2022 Issue 1, p. 105-119
https://doi.org/10.47348/AMTJ/V2/i1a6

Abstract

The objective of this paper is to examine the effect of digitalisation on tax revenue mobilisation in Africa. Using panel data from 40 selected african countries over the period 1980-2017, econometric estimates were implemented using the generalised method of moments. Our results indicated that digitisation has both a positive and significant effect on tax revenue mobilisation in Africa over the study period. They also revealed that economic activity, level of education, financial and industrial development are the channels through which digitalisation affects tax revenue mobilisation in Africa. These results urged policy makers to further promote the digitalisation of African economies for better tax revenue mobilisation. Finally, this study encourages African states to formulate policies with a focus on the factors that should lead to economic growth, human capital formation, financial and industrial development.

Assessing Taxpayers’ Awareness on Their Right to Appeal Property Tax Assessment in Mzuzu City – Malawi

Assessing Taxpayers’ Awareness on Their Right to Appeal Property Tax Assessment in Mzuzu City – Malawi

Author: Prince Kaude

ISSN: 2709-8575
Affiliations: Researcher: Compassion Kind Organisation
Source: African Multidisciplinary Tax Journal, 2022 Issue 1, p. 120-137
https://doi.org/10.47348/AMTJ/V2/i1a7

Abstract

Valuation inaccuracy when assessing properties for taxation purposes, which results in taxpayers deciding to evade property taxes due to higher taxes inf luenced by incorrect assessments, affects the economy of the country negatively. This research evaluated how a lack of taxpayer awareness of their right to appeal on estimated property taxes affect property tax compliance in Mzuzu City. Qualitative and quantitative data were collected by administering questionnaires while the study areas were selected based on their planning nature and different state in terms of the income of the dwellers. Taxpayers were selected randomly and the sample from study areas was found by matching the total number of taxable properties in the area to the appropriate sample size. The study has confirmed that the majority of taxpayers do not take any action if an assessment is incorrect due to a lack of knowledge of tax appeals which often leads to tax evasion. Consequently, the government needs to extensively educate taxpayers on tax appeals through, for example, radio and television media.