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This book looks at the tax law and practice in Zimbabwe. It identifies what constitutes gross income; its sources and what could be deemed as a source of income including employment benefits. It also differentiates between capital receipts and revenue receipts in its bid to identify gross income. Exempt income is also spelt out. It further looks at the general deductions from this income in order to determine the taxable income. Particular attention is given on the taxation of partnerships, trusts, farmers and miners. It also looks at the value added tax, which became operative in Zimbabwe in...

This book sought to determine the effectiveness of record keeping and accounting systems in the informal sector businesses in Mucheke Light Industrial Area in Masvingo City. Seventy-seven informal sector businesses, the Zimbabwe Revenue Authority (ZIMRA), Small Enterprises Development Corporation (SEDCO), the Ministry of Small and Medium Enterprises Development and Zambuko Trust were used as research subjects. It was established that record keeping and accounting systems in the informal sector were ineffective and unreliable. The businesses lacked the necessary knowledge and interest in...

The book deals with tax evasion in Zimbabwe in the multi-currency era. The book describes the various methods of tax evasion employed by Zimbabwean taxpayers. It looks at the different taxheads such as income tax, pay-as-you-earn, capital gains tax, value-added tax, and customs and excise duties and tries to show how various taxpayers attempt to evade or avoid paying taxes relating to these taxheads. It also looks at the behaviour and attitude of the tax officials from the Zimbabwe Revenue Authority (ZIMRA) towards these acts of tax evasion. The authors have also looked at tax evasion in...