A Dive Tax compliance is rarely a simple product of statutory command or purely economic calculation. Instead, it reflects a complex psychological dynamic between the state and its citizens. Erich Kirchler, Erik Hoelzl, and Ingrid Wahl’s Slippery Slope Framework...
Retrospective VAT Registration in Zimbabwe: Legal Defenses, Input Tax Recovery on Bills of Entry and the 12-Month Prescription Rule A look See. In Zimbabwe's tax administration framework, Value Added Tax (VAT) is governed primarily by the Value Added Tax Act [Chapter...
Algorithmic Arbitrage vs. Constitutional Due Process: Legal Defenses Against ZIMRA’s Automated Audits, Third-Party Data Matching and Unilateral Tax Assessments in Zimbabwe Overview. In the modern tax administration framework, the Zimbabwe Revenue Authority (ZIMRA) has...
Unilateral Assessments and Automated Tax Audits in Zimbabwe: A Legal Analysis of Taxpayer Rights, Procedural Fairness and Judicial Precedent Introduction In the modern tax administration framework, the Zimbabwe Revenue Authority (ZIMRA) has increasingly relied on...
The Rule of Law, Administrative Justice and Capital Gains Taxation in Zimbabwe Overview. The administration of taxation in any constitutional democracy exists at the delicate intersection between state power and individual property rights. In Zimbabwe, the Zimbabwe...
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