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
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:up/oai:repository.up.ac.za:2263/8064 |
| Date | January 2008 |
| Creators | Tessema, Samuel Tilahun |
| Contributors | Bissessur, Pramod |
| Publisher | University of Pretoria |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Mini Dissertation |
| Rights | Centre for Human Rights, Law Faculty, University of Pretoria |
| Relation | LLM Dissertations |
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