economy

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INTEGRATION OF ENVIRONMENTAL SAFEGUARDS INTO ETHIOPIAN INVESTMENT AND SECTORAL LAWS

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Mohammed Ibrahim Ahmed*

ABSTRACT

The aim of this article is to analyse the nature, scope and extent to which environmental norms and principles are integrated into the Ethiopian investment laws. The integration of an environmental matter into investment laws is very important in that it ensures that investment bodies and institutions do not disregard the environment by focusing only on economic achievement. The legal analysis of Ethiopian investment laws shows that although they contain environmental protection provisions, the language, manner and extent of stipulation adopted differ. The Mining Operation Proclamation No. 678/ 2010, Energy Proclamation No. 810/2013 and Petroleum and Petroleum Products Supply Operation Proclamation No. 838/2014 integrate environmental protection in an unequivocal manner. However, the Investment Proclamation No. 769/2012 and Transaction of Precious Minerals Proclamation No. 651/2009 do not use similar language with proceeding proclamations. This article argues that if environmental protection is integrated both under the Investment Proclamation No. 769/2012 and the Transaction of Precious Minerals Proclamation No.651/2009, the language used in both proclamations should be unequivocal, clear and in good manner similar to those of Mining Operation Proclamation No. 678/2010, Energy Proclamation No. 810/2013 and Petroleum and Petroleum Products Supply Operation Proclamation No. 838/2014.

Keywords: Investment and environment, economy and environment, environmental protection, sustainable development, environmental and investment issues.

DOI: https://dx.doi.org/10.4314/jsdlp.v8i2.6

* LL.B (ekelle University), LL.M (Jimma University), Lecturer at Law School of Ambo University, Ethiopia. Email:ibshi66@yahoo.com

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TRANSNATIONAL INITIATIVES TOWARDS NATURAL RESOURCE GOVERNANCE IN AFRICA POST-2015

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Timothy M. Shaw*

ABSTRACT

The 21st century is marked by a welcome proliferation of innovative forms of natural resource governance to advance sustainable development. This article sheds light on the background for this quite remarkable and unanticipated shift. It analyses the prospects for AMV advocacy and adoption by emerging state and non-state actors by the end of this decade, both in Africa and beyond. It examines these evolving perspectives and debates vis á vis 21st century globalization. It also identifies the unexpected and unprecedented range of transnational governance initiatives that have been proposed since the turn of the century. These continue to proliferate and compete, being refined in the process as the problematic notion of global governance continues to be a subject of considerable debate. It also extends the range of developmental challenges to include the burgeoning water-energy-food nexus.

Keywords: governance, Africa, economy, development

DOI: https://dx.doi.org/10.4314/jsdlp.v8i1.9

* PhD, Princeton, is visiting professor at University of Massachusetts, Boston and Adjunct Professor at Aalborg, Carleton University, and University of Ottawa. With degrees from three continents – University of Sussex, Makerere University and Princeton University – he has held visiting positions in China, Japan, Nigeria, South Africa, United Kingdom, Zambia and Zimbabwe as well as in Canada and the US. He continues to edit IPE Series for Palgrave Macmillan/Springer and Routledge.

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ACHIEVING SUSTAINABLE DEVELOPMENT THROUGH TAX HARMONIZATION: POTENTIALS, PARADOXES AND POLICY IMPERATIVES

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Aniyie Ifeanyichukwu Azuka*

ABSTRACT

Using Nigeria as a case study, this article examines the efficacy of tax harmonization as an option for the achievement of two objectives: the integration of a developing country with other economies, and its sustainable development. It highlights the nexus between tax harmonization – a tax policy option – and sustainable development, as well as the potentials and paradoxes of tax harmonization. The article proceeds on the premise that striking the right balance between the multiplicity of policy options when designing and implementing tax policies is a great challenge for governments; tax harmonization can be adopted for diverse reasons; and the policy of harmonization within the tax sphere impacts on development of the state. The article discusses how practical barriers and challenges associated with implementing tax harmonization may be navigated through empirical information and/or research.

Keywords: Tax, harmonization, sustainable development, Nigeria, economy.

Doi: http://dx.doi.org/10.4314/jsdlp.v6i1.12

* MPhil Taxation (Pretoria); LLM (Benin); BL., ACIArb. (UK); ACTI. Associate Research Fellow, Institute for Oil, Gas, Energy, Environment and Sustainable Development, Afe Babalola University, Nigeria.