Browsing Faculty of Business Management Sciences and Economics e-Theses Collection by Subject "Tax reforms"

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An assessment of the administrative capacity of the Zimbabwe Revenue Authority to deliver the envisaged benefits of the new income tax bill

Mushure, Peter Nyasha (2017-05)

The New Income Tax Bill (NITB) proposes to move from the Source-based tax system to a Residence-based tax system. Under the current tax system, income is taxed only if it is from within Zimbabwe (except for a few special ...