News: Tax

A Legal and Institutional Analysis of Zimbabwe's Fiscal Appeal Court Act [Chapter 23:05] Overview. Taxation is the lifeblood of the modern constitutional state, yet the unilateral power of the state to assess, classify, and collect revenue inherently threatens...

The Brick-and-Mortar Enigma: Deciphering Zimbabwe’s Growth Drivers, Real Estate Boom, and the Liquidity Paradox A Lucent Consultancy Strategic Economic Analysis Lets Analyse. Drive through the bustling avenues of Harare, the industrial corridors of Bulawayo, or the...

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...