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Customer loyalty programmes: The loss to the fiscus in South AfricaThe 2013 Budget Speech presented by the South African Minister of Finance highlighted that the best way to generate resources is to grow the economy and increase the tax base. In investigating the possible broadening of the South African tax base, as well as improving revenue administration, there is evidence of a gap in the taxation of customer loyalty programmes. The complexity of identifying and administering the receipt of customer loyalty award credits for millions of individuals has led to the receipt of customer loyalty award credits not being taxed whilst the expenses related to these award credits are being deducted by businesses. In closing this gap, the South African Revenue Service may be able to increase the tax base and limit fiscal leakage. For this reason, any gaps in the taxation of receipts and accruals is of interest to any researcher, taxpayer and government interested in understanding where current administration of legislation may be failing. In this study, the authors consider the tax leakage from a legislative and administrative perspective as well as investigate possible solutions. The revenue authorities in South Africa are urged to make changes to the current tax administration in order to prevent inconsistencies in treatment and tax leakage without negatively impacting the essence of the customer loyalty programmes.By: Teresa PidduckThursday, Aug 19, 2021OTHER
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GAAR’s in Australia and South Africa: Mutual LessonsWhile the South African and Australian general anti-avoidance rules ('GAARs') differ in their structure and design, each is directed towards the same end. Although the South African GAAR was substantially amended in 2006 to address perceived inadequacies, there has yet to be any judicial consideration of the 'new' provision. While it is a highly prescriptive provision (at least in comparison with its Australian counterpart) considerable uncertainty as to its effectiveness remains, especially as an earlier attempt to remedy many of the same deficiencies in 1996 was spectacularly unsuccessful.Meanwhile, after a slow start, the jurisprudence on the Australian 1981 GAAR continues to gather momentum. Although many of the application and interpretative issues have gradually been resolved, others seem insoluble.In this paper the authors examine these two GAARs with a view to identifying if any lessons for their application and interpretation can be gathered from each other. The authors argue that, notwithstanding design differences, there are some remarkably similar issues to be resolved. Some of the Australian case law may therefore be instructive as to the approach that could be adopted in South Africa, while some of the prescriptions in the South African legislation could be of value in assisting the Australian judiciary to direct their attention to relevant considerations or, possibly more likely, could form the basis for further legislative prescriptions in the Australian GAAR.By: Teresa PidduckThursday, Aug 19, 2021OTHER
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STEM Education in the United States: Progress without a PlanAn overview of K-16 STEM education in the United StatesBy: Christopher ReimannMonday, Aug 16, 2021EDUCATION
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New and Improved Bridge WebsiteAAP is excited to announce the new and improved website AAPBridge! Our Bridge website provides opportunities for early career researchers, African scholars, and others to connect and share on many topics. Look out for information about #BridgeLaunchDay on our social media ahead of the official release on Aug 16. Watch this promo video to get a sneak peek into the Bridge 2.0!By: Madeleine FutterMonday, Aug 16, 2021OTHER
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African Policy towards the US webinarThe African Centre for the Study of the United States, in collaboration with Good Governance Africa, The Institute for Global Dialogue, Social Science Research Council and the Mail and Guardian, present: African Policy towards the US webinar Date: 27 July 2021 Time: 4:00pm SAST / 10:00am EDT US foreign policy has a huge impact on Africa’s cultural, political, economic and security interests. Join us as we hear from a range of experts as they unpack the steps Africans can take to build a coherent continental policy for engaging the US in a competitive and rapidly changing world order. Registration Link for Webinar https://mg.co.za/africa-us-policy/ For more information on the African Centre for the Study of the United States visit: https://www.wits.ac.za/acsus/ For further inquiries, please contact ACSUS.research@wits.ac.za Find us on Twitter Facebook and LinkedinBy: Madeleine FutterMonday, Aug 16, 2021CULTURE AND SOCIETY
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Effective Pathways to Africa's Agricultural TransformationWednesday, August 4, 20219:30 am –11:00 am ETOnline only Register: https://primetime.bluejeans.com/a2m/register/qbakxxyw Agriculture is Africa's primary gateway out of hunger and poverty; the sector employs 65 - 70 percent of Africa's labor force while supporting the livelihoods of 90 percent of the population. However, for the sector to lead the path to the desired food security and superior incomes for Africa, it is imperative that conversations and investments are made towards transforming the continent's agricultural work into a profitable and sustainable enterprise. The urgency of this transformation has been made clear during the COVID-19 pandemic, where the continent has been forced to re-think its food production and distribution systems. The closure of borders, lockdowns and limitations of movement indicated the need for Africa to develop homegrown solutions for its staple food needs and market development. It is against this backdrop that this webinar is held as a session to define the investments needed for a vibrant and functional agricultural sector that can deliver sufficient food and nutrition supplies for all as well as exciting farmer incomes. The conversation will address the roles of individual stakeholders, partnerships and leadership in building an inclusive agricultural transformation across the continent. The webinar will also define the role of public sector commitment in transforming the agriculture sector, with notable examples from successes in Rwanda. Similarly, the critical position of private sector participation shall be highlighted as supported by the transformative role of this group in uplifting Ghana's food systems. This session is facilitated by the Alliance for a Green Revolution on Africa (AGRA), an African-led and Africa-based organization currently leading the pursuit of an agricultural transformation through investments in systems development, policy and state capability, and partnerships. This webinar will feature special opening remarks from Dr. Agnes Kalibata, UN Secretary-General’s Special Envoy to the 2021 Food Systems Summit.By: Madeleine FutterMonday, Aug 16, 2021WATER, ENERGY, AND THE ENVIRONMENT
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Young Ugandan entrepreneurs get hands-on experience with digital toolsSeven young entrepreneurs belonging to four teams from Uganda participated in a hands-on learning course to familiarise themselves with the solar-powered smart projector kit that they had won through the Access Agriculture Young Entrepreneur Challenge Fund initiative. The smart projector contains the entire library of Access Agriculture farmer-training videos in local and international languages and can be easily updated as new videos become available. The winners of the Challenge Fund, known as Entrepreneurs for Rural Access (ERAs), are part of a network of innovative young people who design sustainable business models based on using the smart projector in rural areas to bring about a positive change in the lives of farmers, especially women and youth, in their communities through promoting sound agroecological practices. The course was held at Gudie Leisure Farm, Wakiso district in Uganda as part of the Knowledge Centre for Organic Agriculture in Africa (KCOA) project funded by GIZ. It was facilitated by Access Agriculture ERA Entrepreneur coaches based in Uganda, in association with a local partner, The Farmers Media, and colleagues from KCOA project and the Participatory Ecological Land Use Management (PELUM) network in Uganda. Simon Negro Adriko, who has been an ERA in Uganda since 2019, was invited to share his entrepreneurship experiences with the newly recruited ERAs. One of the ERAs from AgroMush team who is just completing his studies in Algeria, Azaria Kamusiime, participated virtually in all the sessions. The training consisted of presentations, classroom and practical field sessions, including: Group presentations of assignments given by the ERA coach before the training relating to key topics of the sessions Demonstration of COVID-19 prevention guidelines that ERAs should follow during the training and in their enterprise-related activities Hands-on experience with the smart projector Data collection tools to monitor and track performance Practical field tasks which involved all the elements that they learnt in the classroom – from youth mobilisation to screening of videos using the smart projector and data collection Session on basic business skills and development of work plans Continue to accessagriculture.org's website for more information!By: Derek TobiasMonday, Aug 16, 2021AGRI-FOOD SYSTEMS
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