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КНИЖНЫЙ МИР

Tax Law and Practice in Zimbabwe   Clainos Chidoko,Joseph Bemani and Paul Matungamire

Tax Law and Practice in Zimbabwe

136 страниц. 2011 год.
LAP Lambert Academic Publishing
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 2004 and broadly deals with the administration of this tax. The book targets students at various levels of learning institutions, those already practising and the general reader.
 
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