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 ↓State-Owned Enterprises play a strategic role in national development through the provision of critical infrastructure and public services. However, many state-owned enterprises in developing economies continue to experience operational, financial, managerial, and institutional challenges that...
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 ↓The integration of artificial intelligence (AI) and machine learning (ML) into electronic health record (EHR) systems offers a transformative Fourth Industrial Revolution (4IR) opportunity for public health decision-making in resource-limited settings. The translation of algorithmic advances into...
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...
The rapid expansion of digital financial technologies has transformed credit access through Peer-to-Peer (P2P) lending platforms, which directly connect borrowers and investors. In Zambia, where 30.6% of adults remain financially excluded, platforms such as PremierCredit and Lupiya are expanding...
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...
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