Recent articles and research – July

July 1st, 2023

Please note that the below abbreviations are to be found in italics at the end of the title of articles and are there to give reference to the title of the journal the article is published in. To access the article, please contact the publisher directly. Where articles are available on an open access platform, articles will be hyperlinked below.


Abbreviation Title Publisher Volume/issue
Advocate Advocate General Council of the Bar (2023) 36.1
AMTJ African Multidisciplinary Tax Journal Juta (2023) 3
DJ De Jure University of Pretoria (2023) 56
EL Employment Law Journal LexisNexis

(2023) 39.1

(2023) 39.2

(2023) 39.3

ITJ Insurance and Tax Journal LexisNexis

(2023) 38.1

(2023) 38.2

JACL Journal of Anti-Corruption Law University of the Western Cape, Faculty of Law (2023) 7.1
JCCLP Journal of Corporate and Commercial Law and Practice Juta (2022) 8.2
JJS Journal for Juridical Science University of the Free State, Faculty of Law (2023) 48.1
JLSD Journal of Law, Society and Development University of South Africa Press (2022) 9
LDD Law, Democracy and Development University of the Western Cape, Faculty of Law (2023) 27


Administrative law

Ally, N and Murcott, MJBeyond labels: Executive action and the duty to consult’ (2023) 27 LDD 93.
Wagener, GP ‘A conceptual framework for the legitimate elimination of the developmental mandate by state-owned companies in South Africa’ (2022) 8.2 JCCLP 1.


African Union

Mushoriwa, LThe African Union’s quest for a “peaceful and secure Africa”: An assessment of Aspiration Four of Agenda 2063’ (2023) 27 LDD 55.



De Villiers, WP ‘Can Sars cancel or correct an erroneous IRP5 certificate itself, the validity of an incorrect IRP5 certificate and characteristics of an annuity’ (2023) 38.2 ITJ.


Appointing judges

Maswazi, BThe way we appoint acting judges needs a renovation’ (2023) 36.1 Advocate 57.
Wallis, JIs there a judge in the house?’ (2023) 36.1 Advocate 48.



Rabkin, FLaw matters’ (2023) 36.1 Advocate 66.


Business e-mail compromise

Emmett, R ‘Liability for business e-mail compromise: Lessons from hindsight’ (2023) 38.2 ITJ.


Class actions

Anele, KK ‘Revisiting class action litigations against corporations in Nigeria: Lessons from the US experience’ (2022) 8.2 JCCLP 55.



Tewari, DD and Ilesanmi, KClashing goals of SAICA and South African universities: A need for reflection and realignment’ (2022) 9 JLSD.


Company law

Dhana, N ‘The role of beneficial ownership reporting obligations and the reckless trading provision to prevent front companies in terms of the Companies Act 71 of 2008’ (2022) 8.2 JCCLP 29.


Conflict on taxation

Diarra, S; Diakite, M; Tapsoba, SJA and Zongo, T ‘Foreign aid and domestic revenue mobilisation in conflict-affected countries’ (2023) 3 AMTJ 45.


Customary land tenure

Murata, C; Ndlovu, L; Ganyani, L and Odume, ONDemystifying contemporary customary land tenure in legally plural Southern Africa’ (2022) 9 JLSD.


Customs revenue

Samara, BW ‘Impact of the AfCFTA Agreement on customs revenue: Case of Togo’ (2023) 3 AMTJ 237.


Divorce law

Abduroaf, MAn analysis s 5A of the Divorce Act 70 of 1979 and its application to marriages concluded in terms of Islamic law’ (2023) 53 DJ 1.


Drug law reform

Foster, SWThe right to privacy in the decriminalisation of psilocybin mushrooms in South Africa’ (2023) 27 LDD 1.


Emolument attachment orders

Van der Merwe, SEvaluating the role of judicial oversight in the context of the post-2018 emolument attachment order legal framework: Revisiting University of Stellenbosch Legal Aid Clinic v Minister of Justice 2015 (5) SA 221 (WCC)’ (2023) 48.1 JJS 1.


Financial planning

Maharaj, N ‘Duty of care: Prioritise your maintenance responsibly’ (2023) 38.2 ITJ.


Firearm control

Nortje, W and Hull, SDisarming the dispirited South African: A critical analysis of the proposed ban on firearms for self-defence’ (2023) 27 LDD 123.


Foreign pension trust

Muller, C ‘SARS Binding Class Ruling BCR080: Tax implications for resident beneficiaries of a Foreign Pension Trust’ (2023) 38.1 ITJ.


Free trade

Oladejo, AO ‘Regionalisation and economic resilience in a pandemic: Making a case for the African Continental Free Trade Area (AfCFTA)’ (2022) 9 JLSD.


Free trade on tax efficiency

Alakonon, CB and Alinsato, AS ‘Free trade and tax efficiency in the West African Economic and Monetary Union: What can we learn for the AfCFTA?’ (2023) 3 AMTJ 69.


Gender law

Hagglund, K and Khan, FThe gendered impact of corruption: Women as victims of sextortion in South Africa’ (2023) 7 JACL.


Human rights

Paito, AOCorruption and the realisation of human rights: The case of South Sudan and the right to education’ (2023) 7 JACL.


Joint estates

Oosthuizen, W and Botha, M ‘Pure risk life policies: Marriages in community of property’ (2023) 38.2 ITJ.


Labour law

Buirski, P ‘An apex error – further thoughts on Marley Pipe’ (2023) 39.1 EL.
Employment Law Journal ‘25th Anniversary – The latest amendments to the EEA’ (2023) 39.3 EL.
Employment Law Journal ‘Corona aftermath – dealing with “anti-vaxers” under the LRA’ (2023) 39.2 EL.
Employment Law Journal ‘War crimes – the NEHAWU strike and its aftermath’ (2023) 39.3 EL.
Grogan, J ‘Burning question – approaching interest arbitration under section 74 of the LRA’ (2023) 39.2 EL.
Grogan, J ‘Disciplinary action “short of dismissal” – how far can section 186(2)(b) be stretched?’ (2023) 39.1 EL.


Land governance

Chiwuzie, A; Prince, EM; Olawuyi, ST ‘Women and land governance in selected African countries: A review’ (2022) 9 JLSD.


Lectures and speeches

Peith, MLovell Fernandez Memorial Lecture: The global shadow economy 23 February 2023’ (2023) 7 JACL.


Pension funds

Emmet, R ‘“Infrastructure” as defined in Regulation 28 of the Pension Funds Act: How too broad an interpretation could vitiate the intended policy objectives’ (2023) 38.1 ITJ.
Muller, C ‘The two-pot retirement system: The road so far’ (2023) 38.1 ITJ.


Pension fund companies

Hanks, Jnr., JJ; Schiffer, MD and Sheehan, MF ‘Practice note: Responding to stockholder proposals, director elections and say-on-pay votes’ (2022) 8.2 JCCLP 84.


Refugee law

Amadi, VT and Vundamina, MNDMigration and climate change in Africa: A differentiated approach through legal frameworks on the free movement of people’ (2023) 27 LDD 31.


Royalty tax rates

Ibrahim, AJ ‘Royalty tax rate and the under-reporting dilemma in Tanzania’s mining sector’ (2023) 3 AMTJ 90.


Tax awareness

Shittu, AI ‘Tax awareness among micro-business owners in informal settings’ (2023) 3 AMTJ 254.


Tax compliance

Gaalya, MS ‘Impact of tax compliance enforcement initiatives in Uganda: Case study of the value-added tax fraud campaign’ (2023) 3 AMTJ 331.
Hakizimana, N and Santoro, F ‘Technology evolution and tax compliance: Evidence from Rwanda’ (2023) 3 AMTJ 125.
Koloane, CT; Makananisa, MP; Sityoshwana, S and Tokwe, TWhat drives the tax compliance levels of sole traders in South Africa?’ (2023) 3 AMTJ 20.
Usman, I and Gimba, VK ‘Impact of implicit tax on personal income tax compliance behaviours’ (2023) 3 AMTJ 213.


Tax disputes

Aren, MLF ‘Proposition for an AfCFTA-based Tax Dispute Court for the timely resolution of commercial tax disputes’ (2023) 3 AMTJ 103.


Tax policies

Alinsato, AS and Zogbasse, S ‘Tax policy, corruption and poverty in WAEMU’ (2023) 3 AMTJ 150.
Zanga, LN ‘An analysis of gender equality and tax policies in Zimbabwe’ (2023) 3 AMTJ 273.


Tax relief

Ndlovu, J and Mohale, EInnovative approaches for tackling tax evasion in the South African minibus taxi industry: Lessons from Ghana, Zambia, and Zimbabwe’ (2022) 9 JLSD.


Tax revenue

Bate, AP and Guedikouma, DImpact of the AfCFTA on tax revenue in Togo’ (2023) 3 AMTJ 1.
Mhango, MB ‘Assessment of impact of the COMESA-EAC-SADC Tripartite Free Trade Area on Tax Revenue in Malawi’ (2023) 3 AMTJ 303.


Tax revenue performance

Chilima, IY ‘Application of autoregressive distributed LAG models to evaluating Malawi’s Tax Revenue Productivity and Tax Administration Reform’ (2023) 3 AMTJ 170.


Tax treaties

Doghmi, A ‘The impact of tax treaties on the promotion of FDI: The case of Morocco’ (2023) 3 AMTJ 198.


Taxation Laws Amendment Act

Daffue, H ‘Taxation Laws Amendment Act, 20 of 2022’ (2023) 38.1 ITJ.


Unrest and violence

Du Plessis, W; Pienaar, JM; Koraan, R and Stoffels, MC2021 Measures to address violence and unrest in a time of COVID-19’ (2022) 9 JLSD.


Women and children’s rights

Shumba, N and Magadze, TOAccess to justice dynamics for women and girls with disabilities: The Zimbabwean context’ (2022) 9 JLSD.



Kole, OJ ‘An analysis of violent attacks in Gauteng, South Africa, in 2019: Xenophobic or not? – That is the question’ (2022) 9 JLSD.

Kathleen Kriel BTech (Journ) is the Production Editor at De Rebus.
This article was first published in De Rebus in 2023 (July) DR 35.