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HUMAN RIGHTS IMPLICATIONS OF TARGETED SANCTIONS

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  The Collective Security order evolved alongside History, towards a system where threats to the peace can be dealt with thanks to non-military measures, such as sanctions.   These measures can be found in Article 41 of the UN Charter, their function is to pressure countries that threaten international peace and security, to correct their policies without engaging in an armed conflict. Sanctions themselves have evolved, from comprehensive sanctions, which target the State as a whole, to targeted or smart sanctions, which are aimed more specifically at groups or individuals. The shift to targeted sanctions started with the UDHR of 1948, which placed emphasis on human rights.   Issues were raised about the compatibility of achieving peace and security, and human rights (Tsagourias, 2013).   The importance of human rights in the context of sanctions became even more striking in the 1990s, especially after the operations in Iraq, which caused suffering to thousands of innocent civilians
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Taxation of natural resources; policy options for Africa-J.A.Bwesigye

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    Unlike other resources, taxation of natural resources poses a great challenge even to the most advanced tax frameworks. The problem is made worse in Africa where the governance systems are weak and unable to design effective tax policy frameworks. The rationale behind this complexity is anchored principally in; the high costs and long production periods involved, the prospect of substantial rents, the uncertainty that’s involved at almost every stage of project development, the international considerations at play where the efficacy of a tax system depends not only on the tax regime of the hosting country but also on the country owning the investing corporations, the complexity of the asymmetric information involved, the market power where corporations involved have great control over markets as opposed to host governments, among others. The concerns above have led to global concern by independent governments, especially in the global south on how to tax their natural resources.
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A REFLECTION ON TAXATION AND TAX REFORMS IN UGANDA

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  An effective tax policy is a key reflection of an effective governance framework. This is premised upon the notion that tax is an expression of authority and taxation policies that are fair, comprehensive, and feasible reflect the effectiveness of the governance machinery. To this end, states across the world aim at reforming their tax policies to achieve the aspects of fairness, transparency, and comprehensiveness.   In low-income countries, challenges such as a low level of relevant statistics, a high level of inaccuracy in records available, and a high degree of informality in tax administration continue to thwart the adoption of effective tax policies. It is important to point out that an effective tax policy involves not only the collection of revenue from the population but also the ability on the part of the government to account for this tax collected. The aspect of accountability covers elements such as investing in social welfare programs such as the provision of education,
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Taxation of natural resources; what’s the way forward for Africa?

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  A succinct analysis of the literature concerning the notion of taxation of natural resources discloses several loopholes on the part of African Countries. These loopholes are policy-based, moral, and institutional in nature. At a moral level, African leaders are deeply interested in their personal needs; this makes them vulnerable to bribes and corrupt tendencies. In Zambia, several tax concessions were offered to Acacia Mining Company in return for donations given by the British Government. Other corporations such as Sino Metals, and China Non-Ferrous Mining Corporation used petty deception and were able to obtain tax concessions in the extraction of copper which greatly reduced the tax revenues to which Zambia was entitled.   The other moral issue concerns the role played by several actors including politicians, auditors, lawyers, local bandits, local tax advisors, and bureaucrats that greatly influence tax governance through threats, lawsuits, and assassination attempts on the par
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