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

Abstract

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 in Zimbabwe. The loss of income and expenses incurred in fighting legal battles, reduces the profit made by any institution. The purpose of this research is to encourage the legislature to realign its legislation and practices in accordance with the current Constitution, which prioritises and recognises the bill of rights. Collection of taxes should be done in a harmonious manner without violating the rights of the taxpayers, taking into consideration the different social classes found in society