Contents APPROVAL FORM ................................................................................................................ i DECLARATION .....................................................................................................................ii DEDICATIONS ..................................................................................................................... iii ACKNOWLEDGMENTS ................................................................................
ABSTRACT In Zimbabwe, the question as to whether income derived by a taxpayer whilst pursuing illegal activities should be made subject to the Income Tax Act of Zimbabwe2 (hereinafter the Act), is a relatively uncharted area of the law. Compared to other jurisdictions like South Africa and the United States of America (hereinafter USA), which have been developing this area of the law through case law and scholarly writings, the subject has been dormant in Zimbabwe. This research will draw com...
Table of Contents DECLARATION .......................................................................................................................................... i APPROVAL FORM ................................................................................................................................... ii DEDICATION ............................................................................................................................................. iii ACKNOWLEDGEMENTS ......
TABLE OF CONTENTS TOPIC PAGE Approval Form 1 Declaration 2 Dedication 3 Acknowledgement 4 List of Abbreviations 5 Table of contents 6 CHAPTER ONE The general outline of the research 9 1.1 Introduction 9 1.2 Background to the study 10 1.3 Statement of the problem 12 1.4 Research Aims and Objectives 13 1.5 Literature Review 13 1.6 Assumptions 15 1.7 Research Methodology 16 1.8 Chapter Synopsis 16 CHAPTER TWO The arguments for and against the prohibition of sodomy and same sex marriages and the ...
Contents DECLARATION ................................................................................................................................................ i APPROVAL FORM .......................................................................................................................................... ii DEDICATION ................................................................................................................................................. iii ACKNOWLEDGEM...
With the fast-spaced development and expansion of the internet, the chances of seeing a business without an online presence has almost become impossible as most business entities now have websites or at least one form of online presence or the other; and those without one are certainly considering doing the same. The reason is simple: the internet presents a speedy and convenient way of creating awareness for one’s products or services. Thus, establishing an online presence becomes highly n...
Abstract This dissertation improves the procedures for resolving tax disputes in Namibia. There are procedural, legal and practical loopholes in the Namibian tax system which make it costly and difficult, if not impossible, for a taxpayer to be heard and to be guaranteed procedural propriety during the dispute resolution process. Due to the fact that the Namibian tax dispute resolution system does not have permanent courts and, in most instances, lacks a sufficient number of knowledgeable law...
Abstract This study examines the jurisdiction of community courts particularly with regard to membership of a traditional authority in respect of which a community court has been established, and the geographical area within which a community court has been established. The core of this study is the in depth analysis of the Traditional Authorities Act, 25 of 2000 and the Community Courts Act, 10 of 2003. The author contends that a community court would have jurisdiction to try members of a tr...
Abstract The purpose of the study was to critically assess drug offences (created by the Abuse of Dependence-producing Substances and Rehabilitation Centres Act, Act 41 of 1971) in Namibia. What the study set out to do was to determine if the current law dealing with drug offences was effective. The study primarily made use of qualitative, rather than a quantitative, research method. A documentary study was done by way of desktop review of relevant Namibian legislation, relevant academic publ...
Abstract The aim in this thesis is to find out and analyze the possible impact of Competition Act, 2003 (Act No.2 of 2003) on the promotion of investment in Namibia as per the provisions in the Foreign Investment Act, 1990 (Act No. 27 of 1990) as amended by Act No.24 of 1993. Furthermore, the objective of the Foreign Investment, 1990 (Act No.27 of 1990) as amended is effectively supported by other Acts in Namibia, namely the Arbitration Act No. 42 of 1965, Bank of Namibia Act No. 15 of 1997, ...
ABSTRACT This study enquires into the choices to be made when selecting and implementing a reform model for the electricity industry. It argues that the appropriate reform model depends on the circumstances in the considered jurisdiction. Especially in small and less developed electricity systems a dilemma may emerge: the technical circumstances suggest the implementation of a model with few competitive elements, whereas political circumstances urge for a competition-oriented model. Hence, es...
Abstract Namibia has a rich mineral heritage, but the larger proportion of these minerals is mined by foreign owned companies. The majority of the Namibian people do not have access to these mineral resources. Thus, the distribution of natural resources in Namibia has been blamed for the high inequality within the Namibian society as foreign investors arguably benefit more from the mining proceeds than locals. Therefore, the unequal distribution and ownership of natural resources can equally ...
ABSTRACT However, research also revealed that, despite the fact that most traditional authorities regard other institutions as wearisome, they nevertheless seek assistance from these institutions when faced with conflicts involving external parties such as Jatropha companies. The research also focused on the socio-economic benefits that farmers stand to gain from Jatropha. This emanated from the fact that many researchers question the claimed benefits of Jatropha and believe that the current ...
ABSTRACT Namibia has acceded to various international and regional instruments that guarantee rights to personal liberty and the presumption of innocence which values have been incorporated in the Constitution. However, there is a discontent as to how this right to liberty and presumption of innocence are curtailed in the denial of bail based on public interest and administration of justice which terms are not defined in any act of parliament or the Namibian Constitution. The denial of person...
TABLE OF CONTENTS Acknowledgement i Table of contents ii Abbreviations vii Table of cases viii Abstract x CHAPTER ONE: INTRODUCTION 1. Background to the study 1 1.1 General introduction 1 1.2 Definition of the problem 3 1.3 Objectives 6 1.4 Research methodology and approach 7 1.4.1 Qualitative Method 7 1.4.2 Preparation Stage 8 1.4.3 Selection of the Interviewees 10 1.4.4 The Interview Situation 11 1.4.5 Analysis of Results 12 1.5 Limitation and scope of the study 12 iv iii 1.6 Limitation of ...