Browsing by Author "Animashaun, O.O. (2024). 1(1) 75-94"

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    A Legal and Socio-cultural Analysis of the Relationship between Xenophobia and Taxation in South Africa
    (Depaertment of Business and Private Law, KWASU, Malete, 2024-04-21) Animashaun, O.O. (2024). 1(1) 75-94
    Xenophobia which refers to morbid hatred of foreigners is prevalent in South Africa, with the special manifestation of violent attacks on black Africans whenever there is any perception of a socio-political problem or infrastructural deficiency. The immigrants are blamed by the locals for relative prevalence of HIV/AIDS, unemployment, housing and electricity shortage and other issues. The article examines the effect of xenophobia on revenue collection in South Africa. It also discusses the adequacy of the legal protection offered immigrants, notwithstanding that they are legal or undocumented migrants, in South Africa, using the doctrinal method. The article found that the protection offered to the immigrants is deficient and that the inadequate provisions in the statutes made the black immigrants vulnerable to xenophobic attacks, which inadvertently affect the tax revenue collected by the state negatively. Further, the article found that the court has been consistently defended the rights of migrants in line with the South Africa Constitution,1996. The article concludes with certain recommendations to prevent xenophobia, in a bid to enhance tax revenue collection in South Africa.