Application of the enforcement mechanisms of tax: tax fraud and evasion in Zambia

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Periodical article

Title:	Application of the enforcement mechanisms of tax: tax fraud and evasion in Zambia
Author:	Sampa, Norman
Year:	1998
Periodical:	Zambia Law Journal (ISSN 1027-7862)
Volume:	30
Pages:	146-192
Language:	English
Notes:	biblio. refs.
Geographic terms:	Zambia Central Africa
Subjects:	tax evasion fiscal policy law taxation fiscal law government policy Tax avoidance Justice, Administration of value added tax
Abstract:	After defining certain principles in relation to the application of mechanisms for the enforcement of tax laws in Zambia, notably the difference between tax avoidance and tax evasion, the author discusses the ways in which cases of tax fraud and evasion are uncovered, the sanctions which can be applied, the role of the Central Investigative Unit of the Zambia Revenue Authority, voluntary disclosure of tax fraud by a taxpayer, and the various methods used by the Revenue Authority in examining taxpayers' books and records. Notes, ref.