The abuse of transfer pricing by multinational enterprises (MNEs) is a topical issue the world over. Abusive results in erosion tax bases and profit shifting from countries with high rates to those lower rates, thus enabling avoidance evasion. Developing are argued suffer most under negative impacts manipulation. This study investigates strategies employed MNEs minimise their burden developing ...

1.1 The national budget is a plan which spells out the socio-economic development agenda of the government and reflects its highest level of political commitment in a given year. As such, it identifies sources of revenue and allocates expenditures to government programs based on the priorities in the development agenda. For 2008, the proposed total expenditure program amounts to P1.227 trillion...

In this study, Zimbabwe Electricity Supply Authority (ZESA), which is the only electricity producer and supplier of public grid products (prepaid meters, mobile payment) in Zimbabwe, was evaluated according to Technology Acceptance Model (TAM) for perceived usefulness, ease use attitude toward using technology. The objective study examine consumers’ technology acceptance ZESA’s new technology-d...

The paper deploys a mixed method approach in modelling intergovernmental fiscal equalisation Zimbabwe. desirability of the proposed capacity model is premised on argument that anecdotal vertical imbalance structural issue whose antidote reassignment revenue or expenditure responsibilities among different governmental tiers. model, as we have proposed, underpinned by five variables, namely, tota...

Background A growing number of drug development studies that include pharmacokinetic evaluations are conducted in regions lacking a specialised pharmacology laboratory. This necessitated the development of an International Pharmacology Specialty Laboratory (IPSL) in Zimbabwe. Objectives The aim of this article is to describe the development of an IPSL in Zimbabwe. Methods The IPSL was devel...