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1.
Laws ; 11(4):57, 2022.
Article in English | ProQuest Central | ID: covidwho-2023858

ABSTRACT

The unprecedented expansion of the digital economy has increased the intricacy of mobilising tax revenues from both domestic and international transactions. Tax evasion and avoidance are perpetuated by the invisible nature of digital transactions. To minimise the untapped revenues, countries all over the world are mapping policy strategies on how to collect revenue from this sector. African countries are not an exception. They have constructed digital tax policies to levy both direct and indirect taxes on digital transactions. This paper focuses on direct digital service taxes (DSTs). Direct digital service taxes have been an issue of debate among governments, policy makers, academics, tax bodies, and development organisations. Disagreements coalesce around their structure, their adherence to the canons of taxation, opportunities, and challenges as well as consequences of implementing them. Through a literature review, this paper assesses the legislative structure and administration of digital service taxes in relation to the canons of taxation. The findings of the review were conflicting. While certain aspects, motives, and possible outcomes of the taxes upheld the principles of taxation, some of these were conflicting with the principles. This could possibly be linked to variations in the economic, political, and social contexts in African countries and between developed and developing countries. The study recommends that while digital service taxes are an irrefutable necessity to tap tax revenues from the digital economy, African countries should ensure that equity, neutrality, economy, and efficiency among other principles are considered and balanced with the fundamental roles of tax policy.

2.
Education Sciences ; 12(7):464, 2022.
Article in English | MDPI | ID: covidwho-1917393

ABSTRACT

COVID-19 has left an unmistakable impression on the world stage. It has altered the global socio-economic landscape, forcing individuals to adapt and embrace new ways of doing business, as well as new ways of life. One of the most significant effects of the pandemic was to hasten the adoption of digital technologies by many areas of the global economy. Campus closures were observed in the higher education sector, putting an end to long-standing face-to-face teaching and learning. This necessitated the most rapid paradigm shift ever seen in this industry to continue educating and learning. An abrupt change to online learning, which is primarily reliant on digital technologies, occurred. As a result, the purpose of this article is to investigate and identify ten critical digital transformation lessons from COVID-19 for South African higher education institutions. Secondary data gathered from the literature research were used to meet the study's goal. The study concluded by laying out the most important digital transformation lessons for South Africa, including the notion that the country should strive to build digital capabilities because digital technology gaps remain wide, among other things.

3.
International Journal of Emerging Technologies in Learning (Online) ; 17(3):204-227, 2022.
Article in English | ProQuest Central | ID: covidwho-1871402

ABSTRACT

This study investigated the essentials for institutionalizing technologies for teaching and learning across the three types of universities in South Africa. This was with a view to determining the skills required for teaching and learning in the 4IR era. In order to obtain the data needed for the study, cross-sectional survey design was employed and online interview was conducted on Microsoft Teams and Zoom with the participants to elicit first-hand information. The population consisted of all the Executive Deans/Deans of Faculties in twenty-six (26) South African Universities. A total of twenty-two (22) Universities were purposefully selected to allow fair representation to make the findings generalizable. Seventy (70) Executive Deans/Deans participated in the online data collection via Microsoft Teams and Zoom. Content analysis and descriptive statistics were employed for analyzing data. Findings revealed that the universities in the Republic deployed fifty-seven different technologies to facilitate their teaching and learning activities, and teaching platforms had been supplemented with new technologies such as WhatsApp, Zoom, and MS Teams. Although resistance had been experienced in the past, the teaching staff is competent to moderately competent in the use of existing technologies for teaching because most faculties had provided training in an on-going basis. Improvements in the standard and quality of teaching and learning were observed with the aid of emerging technologies. The study concludes that while Universities are settled to adopt blended learning as the strategy to implement the convergence between human and machines in the era of the fourth industrial revolution, there is a need to have a national policy in place that deals with funding (special grant) to plug the gap on the digital divide.

4.
African Renaissance ; 18(1):247-247–269, 2021.
Article in English | ProQuest Central | ID: covidwho-1595983

ABSTRACT

This study sought to investigate the impact of COVID-19 on the achievement of Sustainable Development Goals with a direct focus on poverty (goal one), taking Zimbabwe as a case study and comparing it to South Africa. The neoclassical economic theory of poverty was used in the analysis. The study used a literature review approach where document and conceptual analyses were conducted. The information gathered from the secondary sources of data which include several peer-reviewed journals on the neoclassical economics, reports and even newspaper articles indicated that poverty would rise because of the COVID-19 pandemic in Zimbabwe and South Africa. This will be more prevalent among the low-income earners and those who are already in the poverty bracket. The conclusion is that the rise in poverty will negatively impact the attainment of SDGs. Therefore, governments in various countries, especially in developing nations, should avail grants for the poor, the low-income earners whose income has been disrupted by the pandemic and to come up with strong mechanisms to bail out businesses, especially small businesses who have challenges to cope with the crisis.

5.
Non-conventional | WHO COVID | ID: covidwho-651249

ABSTRACT

The study sought to assess the influence of the COVID-19 pandemic in motivating digital transformation in the education sector in South Africa. The study was premised on the fact that learning in South Africa and the rest of the world came to a standstill due to the lockdown necessitated by COVID-19. To assess the impact, the study tracked the rate at which the Fourth Industrial Revolution (4IR) tools were used by various institutions during the COVID-19 lockdown. Data were obtained from secondary sources. The findings are that, in South Africa, during the lockdown, a variety of 4IR tools were unleashed from primary education to higher and tertiary education where educational activities switched to remote (online) learning. These observations reflect that South Africa generally has some pockets of excellence to drive the education sector into the 4IR, which has the potential to increase access. Access to education, particularly at a higher education level, has always been a challenge due to a limited number of spaces available. Much as this pandemic has brought with it massive human suffering across the globe, it has presented an opportunity to assess successes and failures of deployed technologies, costs associated with them, and scaling these technologies to improve access.

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