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...