Browsing by Subject "Tax collection policy"
Now showing items 1-2 of 2
-
An analysis of challenging the constitutionality of the commissioner’s power in terms of the income tax act [chapter 23:06]
(2022)The powers invoked by the Commissioner of the Zimbabwe Revenue Authority, hereinafter referred to as the Commissioner, is not only a problem for the legislature but also for the companies and shareholders doing business ... -
“‘Pay now, argue later’: a legal analysis of the observance of taxpayers’ rights in Zimbabwe”
(2022)This study seeks to critically examine the powers given to the Zimbabwe Revenue Authority (herein referred to as ‘ZIMRA’) in terms of the ‘pay now, argue latter’ principle vis-à-vis the taxpayers’ rights entrenched in the ...
