Competition to attract foreign direct investment through tax incentives as a threat for the realisation of socio-economics in Africa
Autor: | Tessema, Samuel Tilahun |
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Jazyk: | angličtina |
Rok vydání: | 2008 |
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Druh dokumentu: | Mini Dissertation |
Popis: | The main objective of the study is to show how the use of tax incentives as means of attracting Foreign Direct Investment (FDI) is threatening the realisation of socio-economic rights in Africa. Particular attention is given on how the granting of generous tax incentives can affect the proper and adequate provision of public services and infrastructures by highly reducing government revenue. The research does not intend to analyse the impact of loss of revenue through tax incentives on each and every socio-economic right. Rather the focus is on its general impact on obligations of African states to respect, protect and fulfill socio-economic rights as derived from the major international, regional and national human rights instruments Thesis (LLM (Human Rights and Democratisation in Africa)) -- University of Pretoria, 2008. A Dissertation submitted to the Faculty of Law University of Pretoria, in partial fulfilment of the requirements for the degree Masters of Law (LLM in Human Rights and Democratisation in Africa). Prepared under the supervision of Mr Pramod Bissessur, Faculty of Law and Management, University of Mauritius http://www.chr.up.ac.za Centre for Human Rights LLM |
Databáze: | Networked Digital Library of Theses & Dissertations |
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