ABSTRACT
In Zimbabwe, the question as to whether income derived by a taxpayer whilst pursuing illegal activities should be made subject to the Income Tax Act of Zimbabwe2 (hereinafter the Act), is a relatively uncharted area of the law. Compared to other jurisdictions like South Africa and the United States of America (hereinafter USA), which have been developing this area of the law through case law and scholarly writings, the subject has been dormant in Zimbabwe. This research will draw comparisons between the taxation regime relating to the taxation of income derived from illegal activities as it stands in Zimbabwe and that of South Africa and the USA.
MELUSI, C (2021). An Assessment Of The Taxation Of Income Derived From Illegal Activities In Zimbabwe.. Afribary. Retrieved from https://afribary.com/works/an-assessment-of-the-taxation-of-income-derived-from-illegal-activities-in-zimbabwe
MELUSI, CONRAD "An Assessment Of The Taxation Of Income Derived From Illegal Activities In Zimbabwe." Afribary. Afribary, 04 May. 2021, https://afribary.com/works/an-assessment-of-the-taxation-of-income-derived-from-illegal-activities-in-zimbabwe. Accessed 26 Apr. 2024.
MELUSI, CONRAD . "An Assessment Of The Taxation Of Income Derived From Illegal Activities In Zimbabwe.". Afribary, Afribary, 04 May. 2021. Web. 26 Apr. 2024. < https://afribary.com/works/an-assessment-of-the-taxation-of-income-derived-from-illegal-activities-in-zimbabwe >.
MELUSI, CONRAD . "An Assessment Of The Taxation Of Income Derived From Illegal Activities In Zimbabwe." Afribary (2021). Accessed April 26, 2024. https://afribary.com/works/an-assessment-of-the-taxation-of-income-derived-from-illegal-activities-in-zimbabwe