This dissertation examines the extent to which Zambia’s Environmental Management Act No. 12 of 2011 incorporates climate change mitigation obligations arising from the Paris Agreement. Zambia ratified the Paris Agreement in 2016 and is thereby obligated to undertake domestic measures aimed at...
Download PDF ↓The study examines the integration of mediation in the tax dispute resolution framework in Zambia, with specific focus on whether the current primarily adjudicative system adequately accommodates alternative dispute resolution mechanisms. It examines the legal framework governing tax disputes in...
Download PDF ↓Every legal system seeking for foreign investment must answer the same fundamental question: how much should the law guarantee up front and how much should be left up to the discretion of those in charge at any given time? A substantial and diverse body of research including administrative law...
Download PDF ↓This study addresses the absence of a clear and enabling legal framework for social enterprises in Zambia, particularly under the Societies Act, which does not recognise social enterprises as a distinct legal category and therefore limits their legal status, governance structures, and operational...
This dissertation examines the corporate governance framework applicable to Zambia's banking sector and assesses the extent to which Zambia's existing regulatory regime aligns with internationally recognised governance standards. Through a comparative analysis of Zambia's legislative and...
Download PDF ↓This research discusses the limitations of the source principle of taxation in its current form and to what extent it guides the recharacterisation of group entities, while maintaining its normative role. The source principle forms the foundation of taxation in Zambia and aims to define what...
Download PDF ↓The purpose of this study was to assess the relationship between the Budgetary Process and compliance to Budget provisions of parastatals in Zambia with a focus on ZESCO Limited. The specific objectives of the study were: to determine the effect of the budgeting process which includes a review of...
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