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Traditional value added tax (VAT) systems that were intended for physical transactions have serious limits as a result of the growing digitalization of trade, which has drastically changed how products and services are supplied across countries. Because cross-border electronic services allow...

Copyright protection and enforcement in Zambia is governed by the Copyright and Performance Rights Act Chapter 406 of the laws of Zambia, read together with its Amendment No. 25 of 2010. Copyright law protects the rights of the owner of literary, musical, dramatic and artistic works against those...

This study assessed the legal framework for carbon trading in Zambia critically analyzing recent reforms such as the Green Economy and Climate Change Act No. 18 of 2024. The objectives of the study was to evaluate both international and domestic legal frameworks governing carbon trading, identify...

This research paper is primarily focused on assessing whether the Company Law Act No. 10 of 2017 has efficiently and effectively promoted the principles of Transparency and Accountability, bearing in mind that these principles are considered the most important corporate principles in corporate...

Environmental, Social, and Governance (ESG) principles have emerged as a globally recognised framework for evaluating corporate sustainability and long-term accountability. The environmental pillar of ESG imposes obligations on corporate entities relating to environmental impact assessment,...

This study investigated the effects of Credit Risk Management Controls (CRM) on profitability, measured by Return on Assets (ROA), at Stanbic Bank Zambia Plc, with particular emphasis on the moderating role of Loan Portfolio Quality (LPQ). Despite the increasing importance of credit risk...

This study analysed the legal framework governing the autonomy of the Office of the Auditor General in Zambia and assessed the extent to which they support or limit its independence and operational effectiveness. Using a doctrinal desk research approach, the study analysed Constitutional...

This research study posits that uncertainty surrounding the future direction of monetary policy is a critical determinant of volatility in government securities. In particular, it emphasizes that fluctuations in the policy rate often used as the primary instrument of monetary authorities play a...

Foreign Direct Investment (FDI) is commonly viewed as an important contributor to export growth in host countries. It promotes human capital development by improving worker’s skills as well as managerial and technical expertise, thereby increasing productivity and efficiency. These improvements...

Monetary policy, including high-interest rates and tight credit conditions, significantly constrains financing for hardware store SMEs in Kabwata, leading to high financing costs and limited growth, while poor record-keeping and lack of collateral further exacerbate credit access challenges....