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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Application of the enforcement mechanisms of tax: tax fraud and evasion in Zambia
Author:Sampa, NormanISNI
Periodical:Zambia Law Journal (ISSN 1027-7862)
Notes:biblio. refs.
Geographic terms:Zambia
Central Africa
Subjects:tax evasion
fiscal policy
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.