scholarly journals The Promise of Non-arm’s Length Practices: Is the Destination-Based Cash Flow Tax or Unitary Taxation the Panacea of Which Developing Countries Are in Search?

2021 ◽  
pp. 29-46
Author(s):  
Afton Titus
Keyword(s):  
Developing Countries ◽  
Cash Flow ◽  
Length Standard ◽  
African Context ◽  
International Tax ◽  
The Many ◽  
Taxation System

AbstractThe issues developing countries face when implementing the arm’s length standard are well known. As a result, the time seems opportune for an alternative paradigm. The unitary taxation system has received considerable attention and comment over the last few years as such an alternative. Some have heralded it as the answer to the many problems brought about by the arm’s length standard. Moreover, some suggest that the destination-based cash flow taxation system is the panacea to the present problems in international tax arising from the prevailing approach to the taxation of global affiliated companies. This article tests whether the destination-based cash flow tax and unitary taxation system continue to hold promise when applied in an African context.

Pandemic recovery in Africa: A case for strengthening insolvency laws for rescuing small and medium enterprises

2021 ◽  
Vol 8 (2) ◽  
pp. 74-103
Author(s):  
Williams C Iheme ◽  
Sanford U Mba
Keyword(s):  
Economic Growth ◽  
Developing Countries ◽  
Cash Flow ◽  
Small And Medium Enterprises ◽  
Access To Finance ◽  
Insolvency Law ◽  
The Social ◽  
Legal Challenges ◽  
African Context ◽  
Medium Enterprises

Small and Medium Enterprises (SMEs) play a significant role in the economy of developing countries. Although SMEs contribute to economic growth, they still struggle with access to finance and cash flow constraints. The coronavirus (COVID-19) pandemic worsened this situation, making it necessary for countries to develop rescue regimes suitable for financially distressed SMEs. Focusing on Nigeria and Kenya – which represent the largest economies in West Africa and East Africa respectively – this paper critically sheds light on the socio-legal challenges posed by extant insolvency law regimes in both countries and their unsuitability for driving SME rescue. As a conversation starter in the African context, the authors identify transplanted concepts and structures which make SME rescue a futility, in the light of local circumstances, while proposing solutions tailored to the social milieu of both countries.

scholarly journals Lack of Uniformity in the Israeli Property Tax System 1997–2017

2020 ◽  
Vol 13 (12) ◽  
pp. 327
Author(s):  
Avi Perez
Keyword(s):  
Developing Countries ◽  
Real Estate ◽  
Central And Eastern Europe ◽  
Property Tax ◽  
Measurement Methods ◽  
Tax System ◽  
Tel Aviv ◽  
Unique Data ◽  
The World ◽  
Taxation System

There are two different forms of property tax systems: value-based tax, which is used in most countries of the world, and area-based tax, which is used mainly in Central and Eastern Europe and developing countries in Africa. Area-based property tax provides more stable and predictable budget revenues. It is simpler to administer and scores worse on equity grounds from the perspective of the ability-to-pay principle of taxation. Against this background, Israel’s property tax system, known as Arnona, is complex, spatially diversified, and causes a lack of uniformity that leads to tax distortion. This paper’s primary purpose is to identify the weaknesses of Israeli property tax from 1997 to 2017 and indicate how to improve the property tax system. This paper is based on case studies from four of the most important cities in Israel: Tel Aviv, Jerusalem, Haifa, and Beersheba, which have four different measurement methods for calculating property tax. Unique data were collected from the Israel Central Bureau of Statistics. According to this analysis, it was found that there are substantial differences in property tax between the four cities over the two decades analyzed. The main weakness is the lack of uniformity of the taxation system; the solution is to unify the measurement of real estate area for tax purposes using drone technology.

scholarly journals Ensuring Sustainable Urban Transformation in Indonesia

2020 ◽  
Vol 1 (2) ◽  
pp. 217-224
Author(s):  
B. Setiawan ◽  
Tri Mulyani Sunarharum
Keyword(s):  
Developing Countries ◽  
21St Century ◽  
Urban Areas ◽  
Urban Population ◽  
Third World ◽  
Developed Countries ◽  
Urban Transformation ◽  
The Third ◽  
The Many ◽  
The Third World

Of the many important events that occurred in the two decades of the 21st century, the process of accelerating urbanization—especially in third-world countries—became something quite phenomenal. It's never even happened before. In the early 2000s, only about 45 percent of the population in the third world lived in urban areas, by 2020 the number had reached about 55 percent. Between now and 2035 the percentage of the population living in urban areas will reach about 85 percent in developed countries. Meanwhile, in developing countries will reach about 65 percent. By 2035, it is also projected that about 80 percent of the world's urban population will live in developing countries' cities.

scholarly journals Curriculum Development of an ICT4D Module in the South African Context

10.28945/2181 ◽  
2015 ◽  
Vol 12 ◽  
pp. 111-139
Author(s):  
Caroline Khene
Keyword(s):  
Developing Countries ◽  
South African ◽  
Information And Communication Technology ◽  
Communication Technology ◽  
Theoretical Study ◽  
South African Context ◽  
The South ◽  
Information And Communication ◽  
African Context ◽  
Discipline Knowledge

The significance of ICTs in supporting socio-economic development in developing countries is inevitable. As academics of information systems in developing countries, we cannot ignore the need for teaching and building the capacity of our students to become knowledgeable and skilled in Information and Communication Technology for Development (ICT4D) practice and discourse. Furthermore, it is vital to equip our students with the ability to apply their discipline knowledge in addressing some of the ICT discrepancies in current ICT4D practice in their own context. I introduced and teach the ICT4D module to the Honours level course at my university in South Africa. This paper explores the factors that have influenced and shaped the development of the ICT4D module curriculum in the South African context I teach in, using a qualitative ethnographic lens and theoretical study. This provides a practice lens to motivate for and support the introduction of an ICT4D module in tertiary curricula in developing countries.

Coming of Age in African Theology: The Quest for Authentic Theology in African Soil

Exchange ◽  
2008 ◽  
Vol 37 (2) ◽  
pp. 109-123 ◽  
Author(s):  
Derrick Mashau ◽  
Martha Frederiks
Keyword(s):  
Coming Of Age ◽  
Point Of View ◽  
African Theology ◽  
African People ◽  
African Context ◽  
African Soil ◽  
World Christianity ◽  
The Many

AbstractThis article explores the concept of African theology from a historical and methodological point of view. It shows that there is not one type of theology that can be called African theology but that there is a cluster of diverse theologies which share a number of common characteristics: African theology is theology done in Africa, arising out of the identity of African people, using African concepts of thought and speaking to the African context. The authors signal that there is relatively little interaction between the various theologies developed on the continent and that much theology is a reaction to Western Christianity and Western colonialism. The article ends by concluding that the quest for African theologies is in full progress, as the contexts in the midst of which African theologies are developed continue to change. Yet, despite the many challenges African theologians face, their theologies speak of hope and life. This vitality of African theologies, according to the authors, is the contribution of African theologies to the discourse of world Christianity.

M-Government

2011 ◽  
pp. 78-96 ◽  
Author(s):  
Mubarak S. Almutairi
Keyword(s):  
Developing Countries ◽  
Saudi Arabia ◽  
Mobile Phone ◽  
Mobile Phones ◽  
Mobile Technology ◽  
Electronic Government ◽  
The Past ◽  
The Many ◽  
Near Future

In developing countries like the Saudi Arabia, due to high mobile phone penetration rates, any electronic government initiatives that don’t take mobile technology into account will eventually fail. While the number of landline phones and internet subscribers are growing steadily over the past few years, the number of mobile phone users and its penetration rates are skyrocketing. In the near future and with the many mobile phone features, mobile phones will remain the main media of communication and a main source for providing information to citizens and customers.

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