Год выпуска: 2012 Автор: Joseph Bemani,Gumisai Jacob Gutu and Moses Nyakuwanikwa Издательство: LAP Lambert Academic Publishing Страниц: 68 ISBN: 9783659156205
Описание
The book deals with tax evasion in Zimbabwe in the multi-currency era. The book describes the various methods of tax evasion employed by Zimbabwean taxpayers. It looks at the different taxheads such as income tax, pay-as-you-earn, capital gains tax, value-added tax, and customs and excise duties and tries to show how various taxpayers attempt to evade or avoid paying taxes relating to these taxheads. It also looks at the behaviour and attitude of the tax officials from the Zimbabwe Revenue Authority (ZIMRA) towards these acts of tax evasion. The authors have also looked at tax evasion in other countries and how these countries have attempted to deal with the problem of tax evasion. They have then attempted to draw comparisons with the Zimbabwean situation. The book also describes the various types of punishment or penalties that can be applied to each of the above taxheads. The book then suggests recommendations on the ways that can be employed by the relevant authorities to...
