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The global minimum tax on environmental accountability efforts within the extractive sector of Zimbabwe
Mini Dissertation (LLM (Trade and Investment Law in Africa)--University of Pretoria, 2025.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2025
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| _version_ | 1867613516967444480 |
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| access_status_str | Open Access |
| author2 | Basimanyane, Dorcas K. |
| author_browse | Basimanyane, Dorcas K. |
| author_facet | Basimanyane, Dorcas K. |
| collection | Thesis |
| dc_rights_str_mv | © 2024 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (LLM (Trade and Investment Law in Africa)--University of Pretoria, 2025. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/106154 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:37:24.077Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/106154 The global minimum tax on environmental accountability efforts within the extractive sector of Zimbabwe Basimanyane, Dorcas K. aamakore3@gmail.com Makore, Ashton Anderson UCTD Sustainable Development Goals (SDGs) Trade and Investment Law in Africa Global Minimum Tax Zimbabwe Mini Dissertation (LLM (Trade and Investment Law in Africa)--University of Pretoria, 2025. Environmental accountability in Zimbabwe’s extractive sector remains severely constrained by the absence of dedicated financing mechanisms, as highlighted in the 2024 Zimbabwe Nationally Determined Contributions 3.0. Although the Environment Fund managed by the Environmental Management Authority is funded under the national budget, the allocation of resources is insufficient to meet the environmental rehabilitation demands. Under both international and domestic law, no direct link exists between extractive industry tax revenue and environmental remediation. As a result, the costs of environmentally destructive mining practices are subsumed within broader developmental priorities, leaving the wealth of mineral resources disconnected from meaningful remediation and climate justice.This study interrogates the interface of the international tax regime with a particular focus on how tax revenue in source-jurisdiction countries can be aligned with environmental remediation. The OECD Global Minimum Tax is critically assessed through the lens of equitable justice, which demands a fair balance between the fiscal rights of resident and source countries in fulfilling their responsibilities for development and environmental accountability. Zimbabwe’s legal and policy frameworks are analysed within the broader themes of natural resource governance and fiscal responsibility, with emphasis on intergenerational equity to safeguard the rights of both present and future generations.The central research question is whether the existing frameworks effectively mitigate the resource curse and succeed in translating mineral wealth into socio-economic development and climate justice. The analysis identifies critical gaps in Zimbabwe’s legislative framework, including its failure to integrate the operational requirements of the global minimum tax, coupled with persistent deficiencies in transparency and accountability. The thesis argues for legal realignment to maximise extractive sector tax revenues and establish a direct nexus between fiscal gains and climate justice initiatives. It proposes reforms grounded in the expanding duties of states under customary international law, evolving concepts of equity, and strengthened international cooperation. Such measures are essential to reframe extractive wealth as a catalyst for sustainable development, environmental remediation, and intergenerational justice Centre for Human Rights LLM (Trade and Investment Law in Africa) Unrestricted Faculty of Laws SDG-13: Climate action SDG-16: Peace, justice and strong institutions 2025-11-27T07:51:25Z 2025-11-27T07:51:25Z 2025-12-10 2025-10-30 Mini Dissertation * D2025 http://hdl.handle.net/2263/106154 Disclaimer Letter en © 2024 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Sustainable Development Goals (SDGs) Trade and Investment Law in Africa Global Minimum Tax Zimbabwe The global minimum tax on environmental accountability efforts within the extractive sector of Zimbabwe |
| title | The global minimum tax on environmental accountability efforts within the extractive sector of Zimbabwe |
| title_full | The global minimum tax on environmental accountability efforts within the extractive sector of Zimbabwe |
| title_fullStr | The global minimum tax on environmental accountability efforts within the extractive sector of Zimbabwe |
| title_full_unstemmed | The global minimum tax on environmental accountability efforts within the extractive sector of Zimbabwe |
| title_short | The global minimum tax on environmental accountability efforts within the extractive sector of Zimbabwe |
| title_sort | global minimum tax on environmental accountability efforts within the extractive sector of zimbabwe |
| topic | UCTD Sustainable Development Goals (SDGs) Trade and Investment Law in Africa Global Minimum Tax Zimbabwe |
| url | http://hdl.handle.net/2263/106154 |