| 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 |
Seedat, S ‘Football lores: The playing field of the dispute resolution chamber of the National Soccer League’ (2022) 43.1 ILJ 40.
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.
Davis, DM ‘The Constitutional Court and competition law’ (2022) 35.1 Advocate 46.
Brooks, R ‘Confessions and a fair trial’ (2022) 35.1 Advocate 58.
Ngcukaitobi, T ‘Our book of redemption: On the origins of Constitutionalism in South Africa’ (2022) 35.1 Advocate 30.
Van der Westhuizen, M ‘The Constitutional Court – looking back and looking forward: The ghost of Phila Ndwandwe’ (2022) 35.1 Advocate 54.
Kruger, D and Brown, N ‘Controlled foreign company’ (2021) 12.4 BTCLQ 9.
COVID-19
Maringe, N ‘A 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.
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.
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.
Rudnicki, M ‘Employee incentivisation schemes’ (2021) 12.4 BTCLQ 1.
Mogapaesi, T ‘An 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.
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.
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.
Van Zyl, S ‘Insurance policies and a marriage in community of property’ (2022) 37.2 ITJ.
Osiki, A ‘Facilitating decent work: The case of domestic workers in Nigeria’ (2022) 43.4 ILJ 726.
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.
Rabkin, F ‘Law Matters: The Judicial Services Commission – some reflections’ (2022) 35.1 Advocate 65.
Du Plessis, Q ‘On the relation between law and justice’ (2022) 35.1 Advocate 52.
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.
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.
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.
Wilson, S ‘Making space for transformation: Property law and the Constitution as an agent for social change’ (2022) 35.1 Advocate 37.
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.
Adjeyi, KS; Amaglo, KE and Kouevi, T ‘Determinants 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, MS ‘Assessment 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, KYA ‘Analysis 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, MM ‘Barnard 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, B ‘Developments 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.
