Recent articles and research – August 2022

August 1st, 2022

Abbreviation Title Publisher Volume/issue
Advocate Advocate General Council of the Bar (2022) 35.1
AMTJ African Multidisciplinary Tax Journal Juta

(2021) 1

(2022) 2

BTCLQ Business Tax and Company Law Quarterly SiberInk

(2021) 12.4

(2022) 13.1

CILSA Comparative and International Law Journal of Southern Africa Juta (2020) 53.3
DJ De Jure University of Pretoria (2022) 55
EL Employment Law Journal LexisNexis  (2022) 38.3
ILJ Industrial Law Journal Juta (2022) 43
ITJ Insurance and Tax Journal LexisNexis

(2022) 37.1

(2022) 37.2

Alternative dispute resolution

Seedat, S ‘Football lores: The playing field of the dispute resolution chamber of the National Soccer League’ (2022) 43.1 ILJ 40.

Basic education

Kamga, S ‘Monitoring the realisation of the right to basic education: The South African jurisprudence and structural-process-outcome indicators’ (2020) 53.3 CILSA 109.

Competition law

Davis, DMThe Constitutional Court and competition law’ (2022) 35.1 Advocate 46.

Constitutional law

Brooks, RConfessions and a fair trial’ (2022) 35.1 Advocate 58.

Ngcukaitobi, TOur book of redemption: On the origins of Constitutionalism in South Africa’ (2022) 35.1 Advocate 30.

Van der Westhuizen, MThe Constitutional Court – looking back and looking forward: The ghost of Phila Ndwandwe’ (2022) 35.1 Advocate 54.

Controlled foreign company

Kruger, D and Brown, N ‘Controlled foreign company’ (2021) 12.4 BTCLQ 9.


Maringe, NA double-edged sword: The role of insurable interest in non-indemnity insurance in the light of the COVID-19 pandemic in Zimbabwe’ (2022) 55 DJ 45.

Customary marriage

Radebe, KMAssessing the insurmountable challenge in proving the existence of a customary marriage in terms of section 3(1)(b) of the Recognition of Customary Marriages Act 120 of 1998 and the misplacing of gender inequality – Tsambo v Sengadi (244/19) [2020] ZASCA 46 (30 April 2020); Sengadi v Tsambo; In Re: Tsambo (40344/2018) [2018] ZAGPJHC 666; [2019] 1 All SA 569 (GJ) (8 November 2018)’ (2022) 55 DJ 77.

Deceased estates

De la Harpe, L ‘Section 37C and the allocation of fund death benefits – how much weight does a beneficiary nomination really carry?’ (2022) 37.2 ITJ.

Demand guarantees

Lupton, C and Kelly-Louw, M ‘Emergence of illegality in the underlying contract as an exception to the independence principle of demand guarantees’ (2020) 53.3 CILSA 35.

Employer funding arrangements

Rudnicki, M ‘Employee incentivisation schemes’ (2021) 12.4 BTCLQ 1.

Employment law

Mogapaesi, TAn overview of maternity protection in Botswana: A critique of the Employment Act through the International Labour Organisation’s Maternity Protection Convention lens’ (2022) 55 DJ 57.

Financial Services Act

Emmet, R ‘Section 111(3) of the FSR Act: The importance of being correctly licenced given the recent JP Markets case’ (2022) 37.1 ITJ.

Human rights

Barrie, G ‘Journal Note: The Canadian Courts’ approach to the “duty to consult” indigenous peoples: A comparative overview’ (2020) 53.3 CILSA 145.

Lubisi, TE; Letuka, P and Jegede, AO ‘International human rights law and the access of children of asylum seekers to social assistance in South Africa’ (2020) 53.3 CILSA 3.

Insurance law

Van Zyl, S ‘Insurance policies and a marriage in community of property’ (2022) 37.2 ITJ.

International labour law

Osiki, A ‘Facilitating decent work: The case of domestic workers in Nigeria’ (2022) 43.4 ILJ 726.

Interpretation of contracts

Coertze, J; Hart, D; and McFadden, C ‘A bird’s-eye view of the current state of the law relating to the interpretation of contracts and the slow death of the parol evidence rule’ (2021) 12.4 BTCLQ 18.

Judicial Services Commission

Rabkin, FLaw Matters: The Judicial Services Commission – some reflections’ (2022) 35.1 Advocate 65.


Du Plessis, QOn the relation between law and justice’ (2022) 35.1 Advocate 52.

Labour law

Du Toit, D and Howson, K ‘Protecting platform workers: Options and challenges’ (2022) 43.4 ILJ 711.

Employment Law ‘Code of good manners: The new code on workplace harassment’ (2022) 38.3 EL.

Fleming, B ‘Employers’ responses to alcohol addiction in South Africa: The role of the legislative framework’ (2022) 43.1 ILJ 17.

Germishuys-Burchell, W ‘Unfair discrimination on the ground of family responsibility’ (2022) 43.4 ILJ 751.

Grogan, J ‘Missing link: When and how strikers may be interdicted’ (2022) 38.3 EL.

Idensohn, K ‘Some issues in relation to the incidence of common law fiduciary accountability in relationships of employment’ (2022) 43.1 ILJ 1.

Le Roux, R ‘Case note: The hybrid contract of employment: A tale of (mostly) unreported judgments’ (2022) 43.4 ILJ 779.

Matrimonial law

Mwambene, L ‘Journal Note: Hmong “Marriage by Capture” in the United States of America and Ukuthwala in South Africa: Unfolding discussions’ (2020) 53.3 CILSA 169.

Pension fund law

Botha, M ‘Retirement fund tax tables: Some confusing issues’ (2022) 37.2 ITJ.

Daffue, H ‘Binding General Ruling (BGR) on annuities at retirement’ (2022) 37.1 ITJ.

De la Harpe, L ‘Regulation 28 of the Pension Funds Act – Increased foreign portfolio investment limits’ (2022) 37.2 ITJ.

Muller, C ‘Public sector retirement funds: The taxation of lump sums and transfers to approved funds’ (2022) 37.1 ITJ.

Muller, C ‘Public sector retirement funds: The taxation of benefits on divorce’ (2022) 37.2 ITJ.

Muller, C ‘The two-pot system – a concise discussion of the proposal’ (2022) 37.2 ITJ.

Property law

Wilson, SMaking space for transformation: Property law and the Constitution as an agent for social change’ (2022) 35.1 Advocate 37.

Protection of personal information

Roos, A ‘The European Union’s General Data Protection Regulation (GDPR) and its implications for South African data privacy law: An evaluation of selected “content principles”’ (2020) 53.3 CILSA 72.

Tax law

Adjeyi, KS; Amaglo, KE and Kouevi, TDeterminants of properties tax revenues in Sub-Saharan Africa: Case of Togo’ (2022) 1 AMTJ 23.

Alinsato, AS and Tanguy, AA ‘Tax policy in WAEMU: Tax coordination or competition?’ (2022) 1 AMTJ 105.

Bate, DAP ‘Does digitalisation improve the mobilisation of tax revenues in Africa?’ (2021) 1 AMTJ 94.

Butindi, LM ‘Problem of expanding the management of VAT to the synthetic tax centers of DR Congo’ (2021) 1 AMTJ 244.

Butindi, LM ‘Using digitalisation approach to optimising potential property tax revenues in the Democratic Republic of Congo’ (2022) 1 AMTJ 138.

Daffue, H ‘Taxation Laws Amendment Act, 20 of 2021’ (2022) 37.1 ITJ.

Fassinou, J; Zahonogo, P and Hounsounon, D ‘Analysis of tax compliance determinants and property owners’ socio-economic profile in Benin’ (2022) 1 AMTJ 224.

Fatoumbi, DA and Alinsato, AS ‘Estimating the property taxation in WAEMU Countries: An Analysis’ (2022) 1 AMTJ 268.

Fisseha, FL ‘Tax revenue potential and effort in Ethiopia: A comparative analysis of stochastic frontier analysis vs utility maximisation function as a new measure of tax effort’ (2022) 1 AMTJ 307.

Hamudi, S ‘Challenges facing the property tax collection system: A case study of the City of Harare Municipality’ (2022) 2 AMTJ 288.

Jansen, A; Mackenzie, OK and Steyn, W ‘Property taxation and efficiency scores of metropolitan municipalities in South Africa’ (2022) 1 AMTJ 42.

Kalizinje, F ‘A woman’s work is never done: Fiscal policy and women’s labour supply in Malawi’ (2021) 1 AMTJ 42.

Kaude, P ‘Assessing taxpayers’ awareness on their right to appeal property tax assessment in Mzuzu City – Malawi’ (2022) 1 AMTJ 120.

Kenani, JM; Masiya, M; and Njolomole, MSAssessment of the impact of electronic fiscal devices on compliance and VAT collection in Malawi’ (2021) 1 AMTJ 1.

Khan, S ‘Revenue enhancements in Kampala, Uganda: Lessons for other African cities’ (2022) 1 AMTJ 201.

Kobyagda, LI and Binin, KYAAnalysis of the potential and fiscal effort of the countries of the West African Economic and Monetary Union’ (2021) 1 AMTJ 22.

Kollie, GB and Prowd, RS ‘Assessing the impact of ASYCUDA on customs revenue performance: evidence from the Liberia Revenue Authority’ (2021) 1 AMTJ 61.

Litchfield-Tshabalala, K ‘Afrika’s obligation to fight for a gendered and youthful perspective in global digitalised tax restructuring’ (2021) 1 AMTJ 278.

Majoni, B ‘VAT withholding tax and its impact on VAT compliance: Evidence from the Zimbabwe revenue authority’ (2021) 1 AMTJ 228.

Michael, M ‘Mitigating the cost impact of ICT system failures in tax agencies: Lessons from Uganda’ (2021) 1 AMTJ 113.

Michael, M ‘The role of public tax awareness on domestic revenue mobilisation in Uganda’ (2021) 1 AMTJ 261.

Moosa, F and Pearson, MMBarnard Labuschagne Inc v SARS and Another: Rescission of a “tax judgment” revisited’ (2022) 37.2 ITJ.

Muguchu, J; Wawire, NH; and Wambugu, A ‘Taxable capacity and effort of value-added tax in Kenya’ (2021) 1 AMTJ 189.

Obinti, TOA ‘The determinants of the VAT potential in Benin: An econometric analysis’ (2021) 1 AMTJ 169.

Oguso, A ‘Constraints to optimising revenue potential in subnational governments in Kenya: Lessons from Nairobi City County’ (2022) 1 AMTJ 155.

Okello, FB ‘Effects of modern communication channels on taxpayer service experience in Kenya’ (2021) 1 AMTJ 80.

Otindo, CO; Mbaire, R and Kanina, J ‘Civic pride and tax compliance in Kenya’ (2021) 1 AMTJ 149.

Owens, J and Schlenther, BDevelopments in the use of technologies in African tax administrations’ (2022) 2 AMTJ 1.

Samara, BW and Kounetsron, CYM ‘Contribution to the assessment and prediction of companies’ tax risks in the administration of tax’ (2022) 1 AMTJ 179.

Siwela, P ‘The value-added tax refund problems in developing countries – case of Zimbabwe’ (2021) 1 AMTJ 133.

Siweya, N ‘Carbon tax to lower emissions: The likely impact of carbon emissions tax on households in South Africa’ (2021) 1 AMTJ 211.

Tchila, P and Okey, MKN ‘An analysis of the effects of taxation on income inequalities in WAEMU’ (2022) 1 AMTJ 61.

Traore, N ‘Determinants of municipal taxes payment by informal micro and small business in Côte d’Ivoire’ (2022) 1 AMTJ 83.

Usman, A ‘An empirical evaluation of the determinants of property tax compliance rate in Kaduna State, Nigeria’ (2022) 1 AMTJ 249.


Kathleen Kriel BTech (Journ) is the Production Editor at De Rebus.

This article was first published in De Rebus in 2022 (Aug) DR 33.