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Periodical article | Leiden University catalogue | WorldCat |
Title: | Mineral taxation in Zambia |
Author: | Ndulo, Muna |
Year: | 1975 |
Periodical: | Zambia Law Journal |
Volume: | 7-9 |
Pages: | 33-61 |
Language: | English |
Geographic term: | Zambia |
Subjects: | taxation mining |
Abstract: | Taxation and investment decisions - The basis of taxation in Zambia - The pre-1970 legislation (Royalty; export tax; income tax) - Post-1970 legislation (mineral tax; capital expenditure; weaknesses of the new system; depletion allowance) - Tax incentives and the attraction of mining investment decisions; investment and cost saving measures; other non-cost factors affecting mining investment). Notes, tab. |