Illicit financial flows, state capture, and the right to development in South Africa

Author(s):  
Serges Djoyou Kamga
2017 ◽  
Vol 2 (1) ◽  
pp. 103-121
Author(s):  
Eva Maina ◽  
Edward Paranta

Increasingly, states are being called upon to act on illicit financial flows with respect to taxation. In a recent decision, the Court of Appeal of Kenya held that illegal income is taxable under the Kenyan law. There are various arguments for and against taxation of illegal income. As well as arising issues such as deductibility of expenses incurred in the process of income generation, how it relates with the right against self-incrimination and the role of tax law in reinforcing the criminal justice system. This essay is an analysis on whether illegal income in Kenya should be subjected to taxation. The contribution surmises that while taxation of such income may reap benefits, caution must be exercised in order to protect the right against self incrimination.


Mousaion ◽  
2016 ◽  
Vol 34 (1) ◽  
pp. 83-100
Author(s):  
Solomon Bopape

The study of law focuses, among other aspects, on important issues relating to equality, fairness and justice in as far as free access to information and knowledgeis concerned. The launching of the Open Access to Law Movement in 1992, the promulgation of the Durham Statement on Open Access to Legal Scholarshipin 2009, and the formation of national and regional Legal Information Institutes (LIIs) should serve as an indication of how well the legal world is committed to freely publishing and distributing legal information and knowledge through the Internet to legal practitioners, legal scholars and the public at large aroundthe world. In order to establish the amount of legal scholarly content which is accessible through open access publishing innovations and initiatives, this studyanalysed the contents of websites for selected open access resources on the Internet internationally and in South Africa. The results of the study showed that there has been a steady developing trend towards the adoption of open access for legal scholarly literature internationally, while in South Africa legal scholarly literature is under the control of commercial publishers. This should be an issue for the legal scholarship which, among its focus, is to impart knowledge about the right of access to information and knowledge.


Sign in / Sign up

Export Citation Format

Share Document