Browsing by Subject "Tax law"

An analysis of challenging the constitutionality of the commissioner’s power in terms of the income tax act [chapter 23:06]

Mhlanga, Anne (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 ...

"Demystifying the principle of double taxation in international tax law"

Julajulah, Billiat (2022)

Is there constitutionalism in tax matters in Zimbabwe

Mangwaira, Auxilia (2022)

The receipt or accrual of a capital nature or income: a critique

Samukange, Everson Round (2022)

In Zimbabwe, the concept of income as distinguished from capital is a field that still has scope for scholarly work and research. Unlike South Africa and the United Kingdom, Zimbabwe has the Income Tax Act and the Capital ...