The recession that started in the late 2000s has created significant economic and financial challenges globally and within nation states. In particular, oil-producing countries have been further affected by the fall in oil price. It is therefore crucial that alternative, more sustainable methods of sourcing revenue be investigated and utilised. The purpose of this thesis therefore is to examine the use of corporate tax regimes as a sustainable revenue source in promoting economic growth and development in Nigeria. Using a qualitative legal analysis, of the Nigerian corporate tax regime and through an extensive literature review, the thesis identified a number of key findings. Inter alia, that revenue from corporation tax structures are a sustainable revenue source mostly because of the amount of revenue generated through Multinational Corporations (MNCs). Secondly, the existing Nigerian corporation tax regime is in need of reform as there are developmental challenges, including lack of implementation and ambiguous legislation, which continue to thwart its success. Therefore, this leads to establishing how, and to what extent that Nigeria can use its corporate tax regime as a sustainable revenue source. The answer to this lies in the legal framework of corporate tax regimes. This thesis argues that legal uncertainties in the corporate tax regimes are the principal reason for the challenges faced by both state governments and MNCs. The thesis concludes by recommending reforms to the Nigerian tax regime while also recommending a tax compliance strategy for both domestic and international corporate tax regimes. This will set a foundation for corporation tax regimes as a sustainable revenue generation source for developing countries.

Made available in DSpace on 2016-04-26T20:23:08Z (GMT). No. of bitstreams: 1 Fernando Gubnitsky.pdf: 2195303 bytes, checksum: 46a52cb4b9c88696adb7b1d074a22cf8 (MD5) Previous issue date: 2014-09-28 / In the state of nature, man resolved to make a social pact to organize themselves in community and live in peace with security and respect for private property. In so doing, they gave up the resource of self-sufficiency that had brought so much insecurity, civil wars and bloody disputes at the dawn of civilization. What prompted man to gather in society was the desire for respect to the human rights of each individual within the community and thus make up a prosperous and happy community. Man then founded the law , a material means through which several standards have been created with the aim of complying with these rights and imposing sanctions on individuals who refuse to adopt ( or did not adopt) the behavior expressed therein . A fundamental Charter (Constitution) was created in order to validate the legal system. Above it, and within the legal framework, there is no other rule to give it validity. This made legal theorists postulate the existence of a rule of recognition outside the legal system that would ascribe validity to the Constitutional Charter. It is the core of this rule - without disregarding other possibilities - that recognizes and determines the respect to the dignity of the human person. The approach adopted in this study acknowledges that the principle of human dignity must be respected, regardless of whether it integrates the legal system or not. The reason is that it is an integral and inseparable part of the core of the rule of recognition, which validates the system. Therefore, it would be superfluous its positivization . With the consolidation of the welfare state as the ultimate protector of full human rights, the strengthening of unions and collective bargaining in the workplace were observed. In this scenario, a class of workers united around common goals would have more power than a single individual to negotiate their working conditions with the employer, that is the one who holds the economic power. Thus, the strength of unions through the implementation of the agreements and collective conventions, materialize, along with other rules and principles of containment, the realization of the rule of equality in relations between capital and labor / No estado de natureza, o homem resolveu fazer um pacto social para organizar-se em comunidade e viver em paz, com segurança, respeito à propriedade privada e, com isto, abrir mão do recurso de autotutela, que tanta insegurança, disputas sangrentas e discórdias acalentava nos primórdios da civilização. O que o levou a reunir-se em sociedade foi o desejo de obter o respeito aos direitos humanos de cada indivíduo dentro da comunidade e, assim, formar uma coletividade próspera e feliz. O homem fundou, então, a ordem jurídica, um meio material pelo qual diversas normas foram criadas com o objetivo de observar esses direitos e impor sanção aos indivíduos que se recusassem a adotar (ou deixassem de adotar) o comportamento nelas indicado. Criou-se uma Carta fundamental (Constituição), que dá validade a todo ordenamento jurídico. Acima dela, e dentro do ordenamento jurídico, não há outra norma que lhe dê validade, o que fez os teóricos do direito postularem a existência de uma norma de reconhecimento externa ao sistema jurídico que atribuísse validade à Carta Constitucional. É o núcleo central dessa regra sem desconsiderar outras possibilidades que reconhece e determina o respeito à dignidade da pessoa humana. A partir da concepção adotada neste estudo, o princípio da dignidade humana deve ser observado, independentemente de integrar ou não o ordenamento jurídico, porque ele é parte integrante e indissociável do núcleo central da regra de reconhecimento, que dá validade ao sistema. Portanto, seria mesmo supérflua a sua positivação. Com a consolidação do Estado social como protetor máximo e integral dos direitos humanos, observa-se o fortalecimento dos sindicatos e da negociação coletiva de trabalho. Neste cenário, uma classe de trabalhadores unida em torno de objetivos comuns teria mais força que um indivíduo sozinho para negociar suas condições de trabalho com o empregador, que é quem detém o poder econômico. Desta forma, a força dos sindicatos, por meio da implementação dos acordos e convenções coletivas concretizou, junto a outras regras e princípios de contenção, a efetivação da regra de igualdade nas relações entre o capital e o trabalho

Cette thèse s'inscrit dans le cadre d'une convention CIFRE entre la Chambre Nationale des huissiers de justice et l'université Paris Dauphine. Afin de doter la profession d'huissier de justice d’arguments quantitatifs et qualitatifs pour mener à bien les différentes actions et anticiper les évolutions relatives à la profession, nous proposons dans ce projet de thèse d'analyser la démographie des offices d'huissier, leur localisation, leur structures, la sensibilité de l'activité de ces professionnels à la conjoncture. Ce projet s'engage également à évaluer l'équilibre économique des offices, au regard de règles de tarification complexes et enfin d'analyser la régulation du marché des services juridiques. / This thesis joins within the framework of a CIFRE agreement between the National Chamber of the bailiffs and the Paris Dauphine university. To endow the profession of bailiff of quantitative and qualitative arguments to bring to a successful conclusion the various actions and anticipate the evolutions relative to the profession, we suggest in this project of thesis analyzing the demography of bailiff's services, their localization, structure them, the sensibility of the activity of these professionals in the situation. This project also makes a commitment to estimate the balance in the economy of services, with regard to complex rules of pricing and finally to analyze the legal regulation of the services market.

Thesis (LLM. (Development and Management Law)) -- University of Limpopo, 2019 / This mini-dissertation articulates the socio-economic challenges faced by South Africans, such as poverty, unemployment and lack of infrastructural development. The mini- dissertation establishes that tourism is an engine that drives socioeconomic transformation thus elimination poverty, creating employment and bringing about infrastructural development. It highlights tourism law, policies and international instruments that ensure that factors such as environmental protection, travelling, skills development, and so on ensure that tourism is promoted and thrives to transform the lives of historically disadvantaged South Africans. It identifies tourism impediments that stand as obstacles hindering tourism to provide socio-economic transformation and makes a moderate attempt to offer sustainable solutions. It recommends that the Department of Tourism through co-operative governance with other organs of state should strengthen implementation of legislation, institutions and policies vested within its power to ensure that tourism is developed to create employment and alleviate poverty. As a comparative analysis the approaches of Australia and Canada were utilised and useful lessons were drawn from them.

Pas de résumé / Doctorat en droit / info:eu-repo/semantics/nonPublished

This work is built on three pillars and seeks to contribute to the understanding of the right to development (RtD) especially from the perspective of human rights non-governmental organisations. First, the right to development, arguably one of the most recent and controversial rights in the architecture of international human rights, shapes the development paradigm in a manner that integrates civil, cultural, economic, social, political and environmental rights of both individuals and groups without distinction. Secondly, in general, social movements – including nongovernmental organisations (NGOs) – play a crucial role as agents for change in any democratic society. Africa, and within it Côte d’Ivoire, is no exception. Thirdly Côte d’Ivoire, an African country once heralded as a success story has been confronted with an internal conflict with impacts which continue to be felt in the form of increased poverty and insecurity. The country strives to resume peace, development and stability but does not appear to have reached the end of the tunnel. The issues confronting this country are similar to those identified by Former South African President, Thabo Mbeki, and others to justify the promotion of the African Renaissance as the vision to pursue. From the perspective of human rights law, these issues are largely covered by the RtD. Therefore, can NGOs in Côte d’Ivoire contribute meaningfully to addressing the challenges facing the country through the pursuit of the RtD? This is the question at the heart of the present work. This thesis establishes two main conclusions. First, in the current context of the Côte d’Ivoire, a shift in focus towards the RtD will enable NGOs be part of the solution to the multifaceted problems Côte d’Ivoire is seeking to overcome. Secondly, no NGO currently has the requisite experience in working on the RtD in Côte d’Ivoire. However, the structural reasons for this vacuum relate in the main to knowledge and capacity. These can be addressed and recommendations are formulated to this end. / Public, Constitutional, & International / LL.D.

This work is built on three pillars and seeks to contribute to the understanding of the right to development (RtD) especially from the perspective of human rights non-governmental organisations. First, the right to development, arguably one of the most recent and controversial rights in the architecture of international human rights, shapes the development paradigm in a manner that integrates civil, cultural, economic, social, political and environmental rights of both individuals and groups without distinction. Secondly, in general, social movements – including nongovernmental organisations (NGOs) – play a crucial role as agents for change in any democratic society. Africa, and within it Côte d’Ivoire, is no exception. Thirdly Côte d’Ivoire, an African country once heralded as a success story has been confronted with an internal conflict with impacts which continue to be felt in the form of increased poverty and insecurity. The country strives to resume peace, development and stability but does not appear to have reached the end of the tunnel. The issues confronting this country are similar to those identified by Former South African President, Thabo Mbeki, and others to justify the promotion of the African Renaissance as the vision to pursue. From the perspective of human rights law, these issues are largely covered by the RtD. Therefore, can NGOs in Côte d’Ivoire contribute meaningfully to addressing the challenges facing the country through the pursuit of the RtD? This is the question at the heart of the present work. This thesis establishes two main conclusions. First, in the current context of the Côte d’Ivoire, a shift in focus towards the RtD will enable NGOs be part of the solution to the multifaceted problems Côte d’Ivoire is seeking to overcome. Secondly, no NGO currently has the requisite experience in working on the RtD in Côte d’Ivoire. However, the structural reasons for this vacuum relate in the main to knowledge and capacity. These can be addressed and recommendations are formulated to this end. / Public, Constitutional, and International / LL.D.

This diploma thesis is focused on the issue of the economy of churches and religious societies in the context of so-called church restitution. The first section focuses on the position of churches and religious societies within civil society, the legislative framework of churches and religious societies, the church restitution and their current form, as well as the economy of churches and religious societies. The empirical section attempts to answer the outlined research questions. It explains the consequences of church restitution for the selected sample of churches in relation to the church economy, and it focuses on the church entrepreneurship in the context of church restitution.

Thesis (M. of Military Art and Science)--U.S. Army Command and General Staff College, 2007. / The original document contains color images. Also available via the Internet.

Doctorat en droit / info:eu-repo/semantics/nonPublished