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Foreign direct investment into Africa and the role of taxation : a case study of Ghana and Rwanda,with a focus on the influence of taxation incentive policies and regulations currently in force
Includes bibliographical references.
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| Main Author: | |
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| Format: | Thesis |
| Language: | English |
| Published: |
Department of Finance and Tax
2015
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| _version_ | 1867613156071702528 |
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| access_status_str | Open Access |
| author | Cullen, Catherine Laurá-Jeán |
| author_browse | Cullen, Catherine Laurá-Jeán |
| author_facet | Cullen, Catherine Laurá-Jeán |
| author_sort | Cullen, Catherine Laurá-Jeán |
| collection | Thesis |
| description | Includes bibliographical references. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/13075 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:31:38.662Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2015 |
| publishDateRange | 2015 |
| publishDateSort | 2015 |
| publisher | Department of Finance and Tax |
| publisherStr | Department of Finance and Tax |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/13075 Foreign direct investment into Africa and the role of taxation : a case study of Ghana and Rwanda,with a focus on the influence of taxation incentive policies and regulations currently in force Cullen, Catherine Laurá-Jeán Taxation Includes bibliographical references. Many of the countries in sub-Saharan Africa are classified within a sub-category of developing countries referred to as frontier economies. These economies are producing growth rates that often surpass both the more advanced developing countries such as China, as well as the growth rates of the developed world. This study evaluates the investing landscape in Africa, with particular focus on the countries of Ghana and Rwanda. An in-depth analysis of each country’s taxation system and the areas within those systems that may affect the foreign direct investment decision is undertaken. The study then goes on to compare each of the respective country’s taxation laws and policies, specifically in regard to taxation incentives, to the laws and policies currently applicable in South Africa. This is performed with the aim of investigating possible improvements that may assist in enlarging the selected country’s taxation revenue. Further, it is also the intent of this study that the solutions proffered for the improvement of the policies and regulations currently in place will assist in increasing the transparency with which the systems operate. When taken in unison these suggested amendments would sanguinely work towards enhancing the overall experience of investors – both domestic and foreign. 2015-06-15T06:59:15Z 2015-06-15T06:59:15Z 2014 Master Thesis Masters MCom http://hdl.handle.net/11427/13075 eng application/pdf Department of Finance and Tax Faculty of Commerce University of Cape Town |
| spellingShingle | Taxation Cullen, Catherine Laurá-Jeán Foreign direct investment into Africa and the role of taxation : a case study of Ghana and Rwanda,with a focus on the influence of taxation incentive policies and regulations currently in force |
| thesis_degree_str | Master's |
| title | Foreign direct investment into Africa and the role of taxation : a case study of Ghana and Rwanda,with a focus on the influence of taxation incentive policies and regulations currently in force |
| title_full | Foreign direct investment into Africa and the role of taxation : a case study of Ghana and Rwanda,with a focus on the influence of taxation incentive policies and regulations currently in force |
| title_fullStr | Foreign direct investment into Africa and the role of taxation : a case study of Ghana and Rwanda,with a focus on the influence of taxation incentive policies and regulations currently in force |
| title_full_unstemmed | Foreign direct investment into Africa and the role of taxation : a case study of Ghana and Rwanda,with a focus on the influence of taxation incentive policies and regulations currently in force |
| title_short | Foreign direct investment into Africa and the role of taxation : a case study of Ghana and Rwanda,with a focus on the influence of taxation incentive policies and regulations currently in force |
| title_sort | foreign direct investment into africa and the role of taxation a case study of ghana and rwanda with a focus on the influence of taxation incentive policies and regulations currently in force |
| topic | Taxation |
| url | http://hdl.handle.net/11427/13075 |
| work_keys_str_mv | AT cullencatherinelaurajean foreigndirectinvestmentintoafricaandtheroleoftaxationacasestudyofghanaandrwandawithafocusontheinfluenceoftaxationincentivepoliciesandregulationscurrentlyinforce |