Recent articles and research – May 2023

May 1st, 2023

Abbreviation Title Publisher Volume/issue
AMTJ African Multidisciplinary Tax Journal Juta (2022)
JACL Journal of Anti-Corruption Law University of the Western Cape, Faculty of Law

(2023) 6.1

(2023) 6.2

LitNet LitNet Akademies (Regte) Trust vir Afrikaanse Onderwys

(2023) 20(1)

(2022) 19(3)

(2022) 19(2)


Children’s rights to education

Sibanda, OMVeiled intent or advancing children’s right to education? The legality of payments for extra lessons in Zimbabwe’s education system’ (2022) 6.1 JACL 97.



Cronje, HFourth Annual Conference of the Department of Criminal Justice and Procedure and the Journal of Anti-Corruption Law’ (2022) 6.2 JACL 183.


COVID-19 pandemic

Akena, KFCOVID-19: Morals over empathy in the misuse of public funds. A case of Uganda in comparison with selected east African states’ (2022) 6.1 JACL 1.
Lugulu, JCorruption in Kenya during the COVID-19 pandemic and the right to health: Lessons learnt and future prospects’ (2022) 6.1 JACL 12.
Muwanguzi, RM and Namyalo-Ganafa, HReaping “bumper harvests” during the COVID-19 pandemic: Interrogating the dynamics of corruption during the procurement of relief and healthcare items in Uganda’ (2022) 6.1 JACL 49.
Smart, CAn analogy of gender-based violence and police corruption in matters related to violence against women during the COVID-19 pandemic’ (2022) 6.2 JACL 170.
Tashu, KT and Makiva, MLocal government revenue leakages through corruption during the COVID-19 pandemic in Africa: The case of Zimbabwe’ (2022) 6.1 JACL 80.
Tiberindwa, ZFrom food to cash relief: How prepared are Uganda’s anti-corruption agencies to counter corruption in COVID-19 cash transfers?’ (2022) 6.1 JACL 116.
Wesso, C and Hamman, AGrappling with the scourge of money laundering during the COVID-19 pandemic in South Africa’ (2022) 6.1 JACL 127.


Criminal law – wildlife

Snyman, I ‘Wildmisdaad: ’n Konseptuele definisie’ (2023) 20(1) LitNet.



Neethling, J ‘Vonnisbespreking: Deliktuele aanspreeklikheid vir beserings veroorsaak deur ’n gevange wilde beer’ (2023) 20(1) LitNet.
Scott, JVonnisbespreking: Die tragiese gevolge van onbevoegde polisie-optrede – die hof maak (te) korte mette met flou verskonings’ (2022) 19(3) LitNet 847.



Armstrong, T and Meyer, JIllicit business forums in South Africa: A survey’ (2022) 6.2 JACL 192.


Human right violations

Garcia, GCThe short-lived story of Mexico’s special economic zones: An anti-corruption cancellation or a political discourse?’ (2022) 6.1 JACL 25.


Juristic persons

Spies, W and Curlewis, LVonnisbespreking: Privaat vervolgings as meganisme vir die ontwikkeling van ’n grondwetlike regstaat’ (2022) 19(2) LitNet 469.


Matrimonial law

Kloppers, D and Kloppers, H ‘Trompie, Talaq en Trump: Inleidende gedagtes oor die beslissings in Women’s Legal Centre v President, RSA en Dobbs v Jackson Women’s Health Organisation’ (2023) 20(1) LitNet.


Municipal tax payments

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


Police corruption

Meini, BCorruption: A long-lasting historical disease infecting the integrity of the police’ (2022) 6.2 JACL 153.


Police negligence

Neethling, JVonnisbespreking: Die Konstitusionele Hof bevestig die aanspreeklikheid van die polisie weens nalatige ondersoek na verkragting’ (2022) 19(2) LitNet 478.


Property tax regimes

Botes, MAantekening: Denkbeeldige insetbelasting op tweedehandse vaste eiendom: Te goed om waar te wees, of nie goed genoeg nie?’ (2022) 19(2) LitNet 492.
Butindi, LM ‘Using digitalisation approach to optimising potential property tax revenues in the Democratic Republic of Congo’ (2022) AMTJ 138.
Fatoumbi, DA and Alinsato, AS ‘Estimating the property taxation in WAEMU countries: An analysis’ (2022) AMTJ 268.
Hamudi, S ‘Challenges facing the property tax collection system: A case study of the city of Harare Municipality’ (2022) AMTJ 288.
Jansen, A; Mackenzie, OK and Steyn, W ‘Property taxation and efficiency scores of metropolitan municipalities in South Africa’ (2022) AMTJ 42.
Kaude, P ‘Assessing taxpayers’ awareness on their right to appeal property tax assessment in Mzuzu City – Malawi’ (2022) AMTJ 120.
Usman, A ‘An empirical evaluation of the determinants of property tax compliance rate in Kaduna State, Nigeria’ (2022) AMTJ 249.


Statutory interpretation

Carney, TRVonnisbespreking: Sintaktiese uitleg van die BTW-wet bepaal wanneer goud teen die nulkoers verkoop mag word. ’n Besinning van ’n positiewe taalkundige benadering’ (2022) 19(3) LitNet 834.


Tax administration – risk

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


Tax administration – technology

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


Tax compliance – property tax

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


Tax revenue – Africa

Adjeyi, KS; Amaglo, KE and Kouevi, TDeterminants of properties tax revenues in Sub-Saharan Africa: Case of Togo’ (2022) AMTJ 23.
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) AMTJ 307.
Khan, S ‘Revenue enhancements in Kampala, Uganda: Lessons for other African cities’ (2022) AMTJ 201.
Oguso, A ‘Constraints to optimising revenue potential in subnational governments in Kenya: Lessons from Nairobi City County’ (2022) AMTJ 155.


West African Economic and Monetary Union – effects of tax

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


West African Economic and Monetary Union – tax policies

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


Kathleen Kriel BTech (Journ) is the Production Editor at De Rebus.
This article was first published in De Rebus in 2023 (May) DR 46.