The paper set out to investigate the effectiveness of the removals in transit (RIT) system in facilitating trade. The study wanted to establish whether the Removals in Transit system currently being used in Zimbabwe is effective enough, that is whether acquittals of entries are being done in the system properly or fraudulently. A sample size of 200 Zimbabwe Revenue Authority (ZIMRA) employees a...

The objective of this study was to assess the exploitation small economies by global digital firms through tax evasion. It explored obstacles and suggests how can address these challenges posed that leverage nature their service technology evade tax. Qualitative research methods were applied with use key informant interviews secondary data collection from relevant literature reports. Five infor...

Abstract This study explores the decision-making behaviour of economic actors in relation to transfer pricing by applying a three-layer practice theory. A critical review literature using snowball sampling and thematic analysis interview data from Ministry Finance, tax consultants Zimbabwe Revenue Authority bring light novel conceptualisations perspectives on phenomenon. addresses scholarly gap...

Purpose: The study sought to investigate the viability of tax e-services in ensuring compliance and increased revenue collection using ZIMRA Harare headquarters as a case study. Scholars shared their different ideas regarding relationship between most them were agreement that two variables yield positive relationship. Methodology: descriptive design, which is component mixed approach, was adopt...

It is evident from literature that the spread of Covid-19 pandemic has brought world economiesto its ‘knees’. No industry gone untouched by effects this pandemic. Globally there beenan adverse impact on travel which backbone hotel industry. This study focuses exploringthe had Zimbabwean sector. The objectives thestudy focused investigating occupancy and revenue andproposing strategies can be im...

INTRODUCTION Cutaneous adverse drug reactions (cADRs) can cause significant morbidity and distress in patients, especially in the HIV-infected population on antiretroviral therapy. Adverse drug reaction monitoring and ascertaining causality in resource-limited settings remain serious challenges. This study was conducted to evaluate causality and measure the incidence of cADRs in HIV-infected pa...

The transformation of society towards modernity and the attendant socio-economic challenges it has imposed on African societies have compelled insensitive traditional structures of governance to hijack traditional customs and practices to serve their ulterior motives. Thanksgiving to chiefs (kubika chiutsi, in Shona language), is one such traditional practice that has been manipulated to serve ...

The study sought to establish the role of tax intelligence in revenue collection by Kenya Revenue Authority Mombasa County . adopted descriptive research design and a structured questionnaire collect primary data. target population was 588 employees Southern Region headquarters as detailed human resource database. A sample size 238 derived using Yamane formula. findings would be vital significa...