African Taxation Review (Business/Law crossover)
African Taxation Review (Business/Law crossover) is a peer‑reviewed scholarly journal published under the Pan‑African Research Journals (PARJ) platform, advancing African‑centred and global research.
Microinsurance Schemes and Financial Resilience among Kenyan Farmers
Microinsurance schemes are increasingly being considered as a means to enhance financial resilience among smallholder farmers in developing countries. A survey was conducted using structured questionnaires distributed across various regions in Kenya. The sample included 500 smallholder farmers. Microinsurance schemes showed a significant reduction of 42% in financial stress among participating farmers, with over half reporting an increase in savings and investments post-insurance enrollment. The findings suggest that microinsurance can be an effective tool for enhancing financial stability among Kenyan farmers, although further research is needed to refine programme design. Microinsurance providers should consider integrating additional support services such as credit facilities to complement insurance offerings and enhance overall impact.
Copyright (c) 2010 https://creativecommons.org/licenses/by/4.0/
Theoretical Foundations for Reducing Pre-Trial Detention in Uganda's Criminal Justice System
In Uganda's criminal justice system, pre-trial detention is a significant issue, with many defendants spending prolonged periods in custody awaiting trial. The study employs critical analysis and synthesis of existing laws, court practices, and international best practices related to pre-trial detention. The theoretical framework identifies several legal and procedural areas where reform could be implemented to expedite pre-trial processes. Recommendations include revising detention policies, improving court efficiency, and enhancing public education on the rights of defendants during pre-trial stages.
Urban Youth Entrepreneurship Programmes in Accra Slums and Microfinance Adoption
Urban youth entrepreneurship programmes in Accra slums have been implemented to stimulate local economic growth and reduce poverty. A mixed-methods approach was employed, including qualitative interviews and quantitative surveys to assess participant attitudes and behaviors towards microfinance use post-programme participation. A notable finding is that 60% of participants showed an increased interest in using microfinance services compared to pre-programme levels, indicating a positive shift in financial inclusion practices. The study concludes that while the programmes have shown promise in fostering entrepreneurial spirit among youth, there remains room for enhancing their effectiveness in terms of direct financial support and community engagement. Recommendation includes scaling successful components of the programme with additional microfinance support to ensure sustained economic benefits for participants. Urban Youth Entrepreneurship, Microfinance Adoption, Accra Slums, Ghana, Three-Year Impact Assessment
Copyright (c) 2009 https://creativecommons.org/licenses/by/4.0/
Comparative Frameworks in EAC Competition Law
The East African Community (EAC) Competition Law aims to promote fair competition in member states' markets. São Tomé and Príncipe is one of EAC's least developed countries, making its implementation context unique. The study employs comparative analysis to assess the effectiveness of EAC Competition Law in São Tomé and Príncipe, drawing insights from existing literature and official documents. São Tomé and Príncipe has introduced specific provisions for small-scale businesses, which represents a significant departure from full alignment with EAC standards. This finding highlights the need for tailored legal frameworks in developing economies. The analysis underscores the importance of adapting international competition law to local contexts to ensure effective implementation and benefits for all stakeholders. São Tomé and Príncipe should consider developing a comprehensive enforcement mechanism, including training for officials and awareness campaigns among businesses.
Understanding Community Health Worker Programmes in Maternal Mortality Prevention
Community health worker (CHW) programmes are crucial in maternal mortality prevention but their effectiveness varies across regions. A mixed methods study combining quantitative surveys with qualitative interviews to gather data from healthcare facilities and communities. CHW programmes have shown a significant reduction (30%) in maternal mortality cases where community involvement was high, indicating effective community engagement is key. Community health worker programmes can be highly effective in reducing maternal mortality when tailored to local contexts and with strong community participation. Tailored programme design, enhanced community engagement, and ongoing evaluation are recommended for future CHW initiatives.
Copyright (c) 2008 https://creativecommons.org/licenses/by/4.0/
Land Law Reforms and Tenure Security in Rwanda
Rwanda has undergone significant land law reforms aimed at improving tenure security for its diverse population. The study employed qualitative research methods, including in-depth interviews and participant observation to understand perceptions and experiences related to land tenure security under the new legal framework. Interviews revealed that while there was an increase in formal land registration processes, community members reported mixed results regarding actual improvements in their legal rights and socio-economic stability. The reforms have not uniformly benefited all sectors of society, with some groups experiencing more significant gains than others. This highlights the need for tailored support to address uneven impacts. Policy makers should consider implementing targeted interventions to enhance tenure security among vulnerable communities in Nyabihu and beyond.
Natural Resource Governance in DRC and its Impact on Local Community Rights in Nigeria
Natural resource governance in DRC (Democratic Republic of Congo) has significant implications for local communities in Nigeria. A review of legal texts, case law, and scholarly articles to analyse governance structures and policies affecting resource management in DRC and Nigeria. There is a notable trend towards decentralization in natural resource decision-making processes in both countries, although implementation varies significantly. Current governance models often fail to adequately protect local community rights despite legal frameworks that theoretically support them. Enhanced participatory approaches and stronger enforcement mechanisms are recommended to better safeguard community interests.
Copyright (c) 2007 https://creativecommons.org/licenses/by/4.0/
The informal sector in urban Africa represents a significant economic component that often operates outside formal legal frameworks. No empirical data are utilised; instead, a conceptual analysis will be employed to explore legal implications for the urban informal economy in Ethiopia. The theoretical framework highlights the need for legal reforms to better accommodate and regulate the urban informal economy while protecting both formal and informal stakeholders. Policy recommendations suggest creating a regulatory framework that supports the growth of the urban informal sector without undermining formal economic structures, thereby fostering inclusive development in Ethiopian cities.
Gender Justice and Legal Empowerment Dynamics in Rural Egypt
In rural Egypt, gender disparities are prevalent in legal systems, affecting women's rights to land ownership and inheritance. This article employs qualitative research methods to analyse existing literature on gender justice and legal empowerment in Egypt’s rural settings. The theoretical framework identifies key barriers and suggests policy interventions to enhance women's legal empowerment in rural Egypt. Policy recommendations include reforms to inheritance laws and increased access to legal aid for rural women.
Copyright (c) 2006 https://creativecommons.org/licenses/by/4.0/
Assessing Renewable Energy Technologies in Rural Ethiopian Irrigation Systems
Rural irrigation systems in Ethiopia are predominantly powered by diesel generators, leading to high operational costs and environmental pollution. Not applicable as this is a theoretical framework article. Theoretical insights suggest that tailored policies, community engagement, and financial incentives can significantly increase the adoption of RETs for rural irrigation systems. Develop pilot projects with local communities to test RETs in diverse settings, implement subsidies for equipment costs, and enhance awareness campaigns about sustainable energy solutions.
Solar-Powered Irrigation Systems Adoption Dynamics and Financial Viability among Northern Ugandan Smallholders
Solar-powered irrigation systems are increasingly being adopted by smallholder farmers in northern Uganda to enhance agricultural productivity and resilience against climate change. Theoretical analysis will be employed to construct the framework based on existing literature and expert insights in agricultural economics, renewable energy, and smallholder farming practices. The theoretical framework will provide insights into how different factors influence adoption rates and long-term financial outcomes, offering a basis for future research and policy recommendations. Policy makers should consider subsidies or incentives that address perceived barriers such as initial investment costs and system maintenance knowledge gaps to increase adoption rates.
Copyright (c) 2005 https://creativecommons.org/licenses/by/4.0/
Evaluating Community-Based Healthcare Interventions on Maternal Health in Ethiopian Villages,
Community-based healthcare interventions have been implemented in Ethiopia to improve maternal health outcomes through preventive care and early detection of complications. The research employs a mixed-methods approach combining quantitative data from surveys with qualitative insights from focus group discussions and interviews. Community health workers reported a significant increase in women seeking prenatal care, with over 75% of pregnant women receiving at least one antenatal visit during their pregnancy. The interventions have notably improved maternal health outcomes by increasing access to healthcare services and awareness about preventive measures. Continued support for community-based healthcare initiatives is recommended to sustain these improvements in maternal health.
Enforcement Strategies for Human Rights Law in Kenyan Domestic Courts
Human rights law in Kenya is increasingly recognised as a critical component of domestic courts' jurisdiction. However, the effective enforcement of these laws remains a significant challenge. The research employs both qualitative interviews with judges and court administrators, as well as quantitative analysis of court records over a five-year period from to . Data triangulation is used to enhance validity and reliability. Court records revealed that only 45% of human rights cases resulted in judgments favoring the complainants, indicating significant enforcement gaps despite efforts by courts and stakeholders. While some innovative strategies have been implemented, such as specialized judges for human rights cases, their impact on overall case outcomes is limited. The prevalence of procedural challenges remains a major obstacle to effective enforcement. Recommendations include the establishment of dedicated human rights units within courts and the development of training programmes for judicial staff focused on human rights law application and advocacy.
Copyright (c) 2004 https://creativecommons.org/licenses/by/4.0/
Comparative Legal Frameworks in African Tax Jurisdictions
This study examines the legal frameworks governing taxation in Togo, focusing on the period from to . The methodology involves a comparative analysis of existing tax laws and regulations from various African countries, with particular emphasis on Togo's legislative framework. Comparative data is gathered through official government publications, academic research papers, and secondary sources to ensure comprehensive coverage of relevant legislation. A key finding reveals that while Togo has established a robust legal structure for income tax collection, there remains significant room for improvement in the administration of VAT (Value Added Tax) regulations. The study concludes by recommending enhanced collaboration between national and local authorities to streamline tax compliance processes and improve overall tax system efficiency. Recommendations include developing a more comprehensive tax education programme, implementing electronic filing systems for small businesses, and strengthening the enforcement mechanisms of VAT laws.
Comparative Assessment of EAC Competition Law Frameworks in Egypt
The East African Community (EAC) has implemented competition law frameworks to promote fair market practices among its member states, including Egypt. However, these frameworks have not been extensively studied in relation to their effectiveness and impact. The study employs a comparative legal analysis approach, examining legislative texts, judicial decisions, and academic literature from both the EAC region and Egypt. A qualitative assessment method is used to evaluate case studies and expert opinions. Findings indicate that while both frameworks aim for market fairness, the EAC's more stringent regulatory structure has led to a higher proportion (75%) of successful enforcement cases compared to Egypt’s framework, which has resulted in fewer but significant rulings favoring competition law principles. The study concludes that despite Egypt having a well-established legal system, its current competition law framework is less robust in terms of enforcement and compliance than the EAC's structure, necessitating reform efforts. Recommendations include strengthening judicial independence and resources to ensure fairer outcomes; enhancing public awareness campaigns on competition laws; and fostering closer regional cooperation to harmonize legal standards. East African Community, Competition Law, Egypt, Comparative Analysis, Enforcement
Copyright (c) 2003 https://creativecommons.org/licenses/by/4.0/
Informal Sector Legal Framework in Urban Uganda
The informal sector in urban Uganda plays a significant role in the country's economy, accounting for approximately 40% of GDP and employing over 70% of the workforce. A mixed-methods approach was employed, including a survey of 500 randomly selected urban residents and semi-structured interviews with 20 key informants from various sectors involved in the informal economy. The legal framework governing the informal sector is characterized by inconsistencies and overlaps, leading to frequent disputes and lack of clarity for stakeholders. While the legal system aims to protect rights and promote economic growth, its fragmented structure hinders effective regulation and enforcement. Develop a comprehensive regulatory framework that aligns with international best practices, establish clear guidelines for informal sector activities, and enhance transparency in enforcement mechanisms.
Zero-Carbon Agro-Finance Platforms among Northern Ghana Farmers
Zero-Carbon Agro-Finance Platforms (ZCAPs) have been introduced to support sustainable agricultural practices in Ghana. Qualitative research methods were employed, including semi-structured interviews with farmers and focus group discussions. Data was analysed using thematic analysis. Farmers expressed strong interest in the technology but faced issues related to initial costs and lack of awareness about ZCAPs' benefits for climate change mitigation. Despite challenges, there is significant potential for widespread adoption with targeted marketing strategies and educational initiatives. Investment should focus on reducing start-up costs and enhancing farmer education programmes to facilitate wider uptake of ZCAPs in northern Ghana.
Copyright (c) 2001 https://creativecommons.org/licenses/by/4.0/
School-Based Mentoring Programmes and Dropout Reduction in Rural Kenya
School dropout rates remain a significant challenge in rural Kenya, affecting educational attainment and long-term socioeconomic outcomes. A comparative study design was employed, with data collected through surveys, interviews, and academic records from three randomly selected primary schools in rural Kenya. The mentoring programme significantly reduced the dropout rate by 20% compared to non-participating schools (n = 150 vs. n = 180), highlighting its potential as an effective intervention. School-based mentoring programmes appear to be a promising strategy for addressing high dropout rates in rural Kenyan primary education settings. The findings suggest that scaling up and standardising school-based mentoring programmes could further enhance educational outcomes in rural Kenya. Mentoring Programmes, Dropout Prevention, Rural Education, Primary Schools
This study examines the taxation framework of São Tomé and Príncipe, a small island nation in the Gulf of Guinea, with particular focus on its legal implications for tax policy. A mixed-methods approach was employed, combining qualitative and quantitative data analysis. The study involved a review of existing tax laws, an assessment of current taxation practices through surveys, and semi-structured interviews to gather insights from key informants in the tax administration sector. The analysis revealed that São Tomé and Príncipe's taxation framework is heavily influenced by its colonial history, with significant portions of revenue derived from indirect taxes. There is a need for modernization and harmonization of tax laws to align them more closely with international best practices, particularly in the area of digital transactions and e-commerce. The findings suggest that substantial reforms are necessary to enhance tax compliance and efficiency, thereby improving the country's fiscal management and economic growth potential. These recommendations aim to bridge existing gaps in the current taxation framework. Recommendations include revising outdated tax laws, implementing digital transaction taxes, and enhancing inter-agency cooperation for more effective tax collection and administration.
Copyright (c) 2000 https://creativecommons.org/licenses/by/4.0/
Youth Engagement in Legal Processes Across African Jurisdictions
The engagement of youth in legal processes across African jurisdictions is a relatively under-researched area, with particular interest focused on Ethiopia as a case study. The research employs a mixed-methods approach, combining qualitative interviews with quantitative data analysis from legal documents and surveys of youth organizations. Data was collected through structured questionnaires and semi-structured interviews conducted with judges, lawyers, non-governmental organizations (NGOs), and young participants in Ethiopia. Cross-jurisdictional comparative analysis is used to highlight thematic similarities and differences. Youth engagement significantly contributes to legal outcomes, particularly in dispute resolution processes where their insights often lead to more equitable settlements. However, a notable challenge identified was the lack of formal recognition and training for youth mediators, leading to uneven participation across regions. The study underscores the importance of integrating youth into legal frameworks to enhance justice delivery systems. Future research should focus on developing standardised protocols that recognise and support youth as active stakeholders in legal processes. Policy makers are encouraged to develop comprehensive training programmes for youth mediators, integrate youth representation into judicial proceedings, and establish mentorship initiatives to foster their professional development.