The objective of this study was to assess the factors that influence the level of E-tax systems adoption in Zambia and how E-tax can be enhanced. The study focused on TaxOnline system used by domestic taxes division in Zambia. The study was conducted in Solwezi town of Zambia. In this study, the...
Download PDF ↓It has been recognized that in the absence of merger control regulation, society would see harm to business as suppliers become uncompetitive, inefficient, costly and not responsive to their competitive environment as well as harm consumers. The purpose of the study was to investigate the factors...
Download PDF ↓Company registers are increasingly becoming a crucial source of business information for many stakeholders. While most company registers have concentrated on simplifying business registrations, reducing the number of procedures, time and cost for small entities to be formed, compliance remains a...
Download PDF ↓The current study investigates bank employee’s perceptions of the importance of the determinants of non-performing loan (NPL) in Zambia’s banking sector. The espoused critical factors in the study were identified based on theories such as the Theory of Asymmetric Information, Deflation Theory and...
Download PDF ↓Oil Marketing Companies (OMC) uplift the refined products petroleum fuels from TAZAMA fuel Terminals dotted around the country and distribute them for sale to the service stations and commercial customer. Since 2013, Zambia’s petroleum sector has experienced a significant increase (from 21...
Like in many countries, the provision of quality water has been a major concern of the Zambian government. To this effect, the government has issued a number of policies aimed at addressing water supply and management concerns. Positive outcomes from these policies have however been overshadowed...
Download PDF ↓The study was designed to explore the challenges and factors affecting government from taxing the informal sector. A mixed methods study design was adopted and 60 traders were enrolled in the study. A short survey questionnaire and in-depth interviews were used to collect data for this study....