Taxation from time in memorial has being a source of revenue for the state to provide social goods for use by the whole citizens. States have used different tax system in order to meet revenue needs. However, some individuals and corporations have not been willing to meet their tax obligations...
Download PDF ↓The modem democracy recognizes that there must be freedom. Friedman a renowned author in jurisprudence postulates these freedoms of the individual as being the freedom of contract, freedom of labour and association, freedom of property and freedom of enterprise. The freedom of enterprise is the...
Download PDF ↓In the Zambian economy, Taxation holds a key role to economic development. This has been the case since the time of independence in 1964 when the use of five-year development plans was introduced. Since then, what has troubled the minds of economic planners has been to devise a system of...
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