"But in this world nothing can be said to be certain, except death & taxes". So said Benjamin Franklin in 1789. The Revenue Law course is designed to introduce the student to the world's first certainty or, more accurately, to the general principles of Zimbabwean taxation, without hastening the advent of the second certainty!
The course is designed to introduce students to the Zimbabwean tax law and practice. Students are expected to be well acquainted with the THEORETICAL aspects of the Revenue Authority Act [Chapter 23:11],
Income Tax Act [Chapter 23:06], Value Added Tax Act [Chapter 23:12], Capital Gains Tax Act [Chapter 23:01], Customs and Excise Act [Chapter 23:02], Estate Duty Act [Chapter 23:03], Finance Act and various case law decisions.
Course Learning Outcomes
On successful completion of this course, students will be able to:
Employ a broad understanding of tax law
Conduct tax law research by using research skills to interrogate primary and secondary legal materials, and analyze and synthesize complex legal information.
Apply principles of tax law to complex legal problems, and critique the tax law from theoretical and practical perspectives individually and in collaboration with others.
Structure and sustain concise and cohesive arguments with respect to selected issues in tax law in written and spoken formats.
Work in teams and interact with peers in an ethical, professional and safe manner.
Meaning and Characteristics of Taxation
Introduction to Taxation
Why Governments Levy Taxes
Tax Policy Formulation
Tax Collection System
Rights of Taxpayer
An Introduction to Revenue Law
History of Zimbabwe Taxation System
History of Global Taxation
Historical Tax Terms
Introduction to Revenue Law in Zimbabwe
Corporate Income Tax
Computation of Taxable Income
National Social Security Authority (NSSA) Contributions
Tax Credits and Incentives
Income Tax Case Law
Value Added Tax Case Law
This course is provided by Tax Academy.
For more information please contact Tax Academy on Phone # +263772166612 or by email address email@example.com.