http://hdl.handle.net/10628/112 Mon, 17 Jun 2013 15:49:01 GMT 2013-06-17T15:49:01Z http://hdl.handle.net/10628/184 Title: Tax and the entrepreneur in Africa: A legal case study of the Zambian situation. Authors: Maliti, Paul Abstract: The main purpose of taxation is to raise adequate funds to finance government programs. The other purpose is to redistribute wealtn ariiongine Citizenry. Government effort in meeting the two objectives is frustrated by limited tax base, exacerbated by tax evasion especially by the self-employed, that is, the informal sector. The businessman views tax as unnecessary burden and tries hard to either reduce or avoid the tax liability. This leads to overzealous tax officers taking drastc measuures, such as garnishment and/or issue of warrant of distress, against presumed delinquent taxpayers). It is also sometimes believed that the Party that is in power will use State machinery, such as the tax authority, to destroy the businesses run by members of the Opposition. This is manifested by the collapse of once flourishing businesses run by politicians who are now in the opposition camp and the sudden success of once fragile businesses which were run by those now in the ruling political party. Furthermore, no member of the ruling party is ever in trouble with the tax authorities, until when that party loses the general elections. This paper looks at some of the recent court cases in Zambia, brought about by both the taxpayers and the tax authority. It examines whether there is respite for small and big entrepreneurs who may feel that the government of the day is out to destroy their businesses. It disproves some of the accusations of political annihilation by confirming that the aggrieved party, be it the taxpayer or the tax authority, has an opportunity to seek andfind redress in the courts of law. Description: International Conference on Entrepreneurship (1st : 2002 Oct. 3-4 : Pretoria, South Africa) Tue, 01 Jan 2002 00:00:00 GMT http://hdl.handle.net/10628/184 2002-01-01T00:00:00Z http://hdl.handle.net/10628/183 Title: Learning orientations of students in an African developing country: Implications for knowledge transfer. Authors: Ras, P. J.; Olivier, Neavera; Tjivikua, Tjama; Grundling, J. P. Abstract: This case study investigated the impact of two principle learning orientations of students (grading orientation vs. learning orientation ) In order to evaluate their readiness to make a contribution to address the ever-increasing demands of society. The study revealed that students are aware that a learning orientation is preferred, and that their study behaviour is indeed learning oriented. Description: International Conference on Entrepreneurship (1st : 2002 Oct. 3-4 : Pretoria, South Africa) Tue, 01 Jan 2002 00:00:00 GMT http://hdl.handle.net/10628/183 2002-01-01T00:00:00Z http://hdl.handle.net/10628/179 Title: Identification and screening of entrepreneurial skills in education. Authors: Wambui, Lydiah Abstract: Entrepreneurship education should encourage students to look for creative and innovative ideas that may provide multiple solutions to problems, and develop their capacity to think independently. Education should provide an opportunity for students to learn, explore and implement ideas. One should not be punished for creative and innovative thinking (out of the mold). One should not be punished because his/ her idea was not successful but rather encouraged to continue in the search for new ideas. This will encourage learners to acquire knowledge, experience and willingness to examine problems in new ways. Description: International Conference on Entrepreneurship (1st : 2002 Oct. 3-4 : Pretoria, South Africa) Tue, 01 Jan 2002 00:00:00 GMT http://hdl.handle.net/10628/179 2002-01-01T00:00:00Z http://hdl.handle.net/10628/150 Title: Black entrepreneurship in the real estate sector in Namibia: Constraints and prospects. Authors: Mooya, Manya M. Abstract: Real estate offers a number of opportunities for entrepreneurial activity, notably in the areas of esatate agency, real estate development and consultancy services such as valuation. The real estate sector is particularly attractive to entrepreneurs because of relatively low start up capital requirements and the potential for huge returns in relatively short times. The world over is replete with examples of real estate tycoons. Thirteen years after independence, a cursory examination of the real estate sector shows that Black Namibians have not taken advantage of the opportunities available in this sector in any significant way. This is most evident in the estate agency business, where historically, White firms dominate, and in valuation services. In fact Namibia has not even a single private real estate valuation firm operating in the country and has to rely on external consultants. This paper examines the constraints which militate against increased Black participation in the real estate sector in Namibia. Focussing on estate agency and property valuation services, it shows that there are institutional, regulatory and other factors which work against Black participation in the real estate sector. The paper concludes by suggesting ways in which this state of affairs can be improved. Description: International Conference on Entrepreneurship (2003 Sep. 17-18 : Windhoek, Namibia) Wed, 01 Jan 2003 00:00:00 GMT http://hdl.handle.net/10628/150 2003-01-01T00:00:00Z