Foreign direct investment in South Africa is expected to increase economic growth thereby alleviating poverty. With technology offering a global trade arena it has become increasingly important for countries to compete for the attention of international investors. Through studies conducted to identify the matters international investors take into consideration in deciding where to invest, tax policies were identified as an area considered by foreign investors. Although research has been performed on the tax policies applied by countries and the effect thereof on foreign direct investment, limited attention has been afforded to the tax policies of South Africa. With its recent inclusion in BRICS, South Africa will be competing with these expected future economic giants. Determining whether South Africa’s tax policies are competitive with these countries would provide useful insight for the marketing of the country. The study discusses and compares the foreign direct investment determinants identified as having an impact on investors’ decisions in investing outside local borders before focusing on taxation in particular. Based on the literature reviewed and the comparison performed, the study concludes that South Africa’s tax policies are competitive with those offered by BRICS countries AFRIKAANS : Die verwagting is dat buitelandse direkte belegging in Suid-Afrika na ekonomiese groei sal lei en sodoende armoede verlig. Met tegnologie wat 'n globale handel arena aanbied, word dit al hoe belangriker vir lande om te kompeteer vir die aandag van internasionale beleggers. Deur middel van studies wat gedoen is om die aangeleenthede wat internasionale beleggers in ag neem en die besluit waar om te belê, te identifiseer, is die belastingbeleid geïdentifiseer as 'n gebied wat oorweeg word deur buitelandse beleggers. Hoewel navorsing uitgevoer is op die belastingbeleid wat toegepas word deur die lande en die uitwerking daarvan op buitelandse direkte belegging, is daar beperkte aandag verleen aan die belastingbeleid van Suid-Afrika. Met Suid-Afrika se onlangse opname in BRICS sal die land meeding met hierdie verwagte toekomstige ekonomiese reuse. Om vas te stel of Suid-Afrika se belastingbeleid mededingend is met hierdie lande, sal nuttige insig verskaf word vir die bemarking van die land. Die studie bespreek en vergelyk die buitelandse direkte belegging determinante wat verwag word om 'n uitwerking te hê op beleggers se besluite om te belê buite hul plaaslike grense voor daar gefokus word op belasting in die besonder. Op grond van die literatuur en die vergelyking uitgevoer, het die studie tot die gevolgtrekking gekom dat Suid-Afrika se belastingbeleid mededingend is met dié wat deur BRICS lande beskikbaar gemaak word. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Terhoeven, J 2011, The role of taxation in attracting foreign direct investments to South Africa : a BRICS comparison, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03092012-122234 / > F12/4/168/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

The topic of this diploma thesis is the role of BRICS in the conceptions and reality of the external relations of the EU. The goal of this diploma thesis is to analyse the mutual relations of the EU and BRICS, based on a comparison of the workings and factual bases of their relations and to deduce possibilities for further progress in their cooperation. The EU develops relations with BRICS countries mostly on a bilateral level. Since the announcement of their strategic partnerships, cooperation between them has grown rapidly. Because bilateral agreements don't reflect actual needs anymore, there are ongoing negotiations about their new form which should enable further deepening of their cooperation. The first chapter describes the position of BRICS countries in the external relations of the EU, the development of the legal-institutional framework of relations between the EU and individual countries and the objectives for further deepening of cooperation. The second chapter analyses trade, flows of foreign direct investments and other areas influencing the mutual relations between these entities. The third chapter offers possibilities for further development of cooperation between the EU and BRICS countries.

The primary objective of this work is to comprehensively evaluate the capacity of the BRICS to achieve its objectives by mutual cooperation, based on the confrontation of the declared aims of the group itself during its annual summits with real achievements. The secondary aim of the study is to estimate the direction in which the cooperation between the BRICS will be heading in the future and to define possible challenges threatening its success. The thesis is divided into three parts. In the first part the author describes the genesis of the term "BRICS", and then continues by describing the essential characteristics of individual BRICS countries and their mutual similarities and differences. In the second, main part, the author evaluates the extent of fulfillment of individual goals set during the BRICS summits, taking place annually since 2009. The author evaluates seven selected key goals by analyzing the reasons for their implementation, proposed methods of implementation, the steps taken for their fulfillment, the effectiveness of these steps and the current status. Subsequently, in a similar manner author evaluates several sub-targets. In the third part, the author presents the expectations for the forthcoming BRICS summit, outlines possible directions that will be taken by BRICS in the future and identifies the weaknesses threatening their successful cooperation.

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Neo-Marxism and neoliberal institutionalism are applied to investigate which factors determine the cooperation of emerging powers and what consequences it may have globally within the case of Russia-China relations in BRICS. To this end, congruence analysis is applied. Based on available data, comparison of predictions with observations reveals that the majority of evidences accord with neo-Marxism. Russia and China affirm their position against the predominance of one center in the international arena and emphasize common commitment to a more equitable multipolar world order that is permanently reflected in the statements of Russian and Chinese leadership. The trade war between the US and China since 2018 is one of the evidence of the growing disintegration of the existing world order. Building a new order is based on the creation of regional coalitions of the countries that share common views on specific issues. Within the framework of BRICS, Russia and China have already taken measures towards own financial institutions as an alternative source of funding. The leaderships of both countries believe that emerging economies should have a greater voice and representation in international financial institutions. Their primary interest is the reform of the International Monetary Fund so that it...

This comparative study investigates the media representation of YouTube-based news about the #MeToo campaign, feminism, and sexual harassment accounts in three BRICS nations: China, Russia and Brazil. The situation of women in the Global South was at the centre of discussions during the 2018 BRICS summit. While their security remains a persistent issue, officials declared that women should not feel unsafe while participating in economic activity. Although the bloc flagged gender disparities as a significant concern, media outlets perceive Russia, Brazil and China's responses to sexism and gender-based violence as inadequate. Various mechanisms also compromise activism for women's rights. This research focuses on the YouTube representation of conditions which gave rise to the campaign and the process of #MeToo in BRICS. This study considers the level of inclusion of women in economic activity, the procedures established for their safety as well as the extent of media freedom, including tools available for feminist advocacy. In addition to revealing gaps in depiction and proposing solutions for improved media framing, this research is significant because the role and repercussions of this viral campaign must be comprehended better in BRICS economies. Academics focused mainly on the impact of the movement in the West. However, the innovative feminist trend rapidly spread to non-western nations that are dominant emerging economies, showing the gravity of sexual harassment and gender disparities globally. Furthermore, the extent to which #MeToo had influenced localised iterations of anti-assault movements in these emerging countries suggests that the BRICS became sites where sexual abuse and gender inequalities unfold singularly in comparison to other nations. The study presents findings from primary research done on the BRICS, this online social movement #MeToo and related gender dynamics issues. After a presentation of the selected study design, the research provides results from a content analysis of thirty YouTube news reports (October 2017-March 2019).

This diploma thesis deals with the development of human capital in China, India, and South Africa. It focuses on the historical development and the main milestones in the development of education systems in individual countries and subsequently their current state. The aim is to compare individual countries in terms of human capital development and to figure out why South Africa is ranked worse than the other two countries in the World Bank's Human Capital Index, even though it is one of the upper middle-income countries along with China and India is a country with a lower middle income and yet it is ranked higher in this ranking. The work examines the history of the development of education systems in individual countries and describes their significant milestones that have influenced education to such an extent that the country is still struggling with the consequences. Firstly, this thesis describes the current state of education systems and gathers important characteristics and major problems. These problems stem mainly from historical developments, which have caused China to reform its education in order to get rid of the consequences of Soviet influence. India has been particularly influenced by British influence, which has changed its traditional education and is currently struggling with...

This study examines the fundamental determinants of bilateral trade flows between South Africa and BRIC countries. This is done by exploring the magnitude of exports among these countries. The Gravity model approach is used as the preferred theoretical framework in explaining and evaluating successfully the bilateral trade flows between South Africa and BRIC countries The empirical part of this study uses panel data methodology covering the time period 2000-2012 and incorporates the five BRICS economies in the sample. The results of the regressions are subject to panel diagnostic test procedures. The study reveals that, on the one hand, there are positive and significant relationships between South African export flows with the BRICs and distance, language dummy, the BRICs’ GDP, the BRICs’ openness and population in South Africa. On the other hand, GDP in South Africa, real exchange rate and time dummy are found to be negatively related to export flows. / Economics / M. Com. (Economics)

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This study examines the fundamental determinants of bilateral trade flows between South Africa and BRIC countries. This is done by exploring the magnitude of exports among these countries. The Gravity model approach is used as the preferred theoretical framework in explaining and evaluating successfully the bilateral trade flows between South Africa and BRIC countries The empirical part of this study uses panel data methodology covering the time period 2000-2012 and incorporates the five BRICS economies in the sample. The results of the regressions are subject to panel diagnostic test procedures. The study reveals that, on the one hand, there are positive and significant relationships between South African export flows with the BRICs and distance, language dummy, the BRICs’ GDP, the BRICs’ openness and population in South Africa. On the other hand, GDP in South Africa, real exchange rate and time dummy are found to be negatively related to export flows. / Economics / M. Com. (Economics)