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

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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 ...
An evaluation on the effectiveness of electronic fiscal devices on vat compliance and revenue collection in Zimbabwe: A case study of ZIMRA (2011-2014)

Soga, Calitas (2017-05)

Zimbabwe Revenue Authority’s (ZIMRA) mandate is to collect revenue for the government of Zimbabwe. ZIMRA is well known of meeting its set target by the Ministry of Finance and Economic Development. Value Added Tax (VAT) ...