Introduction to Revenue Law (A.1)

"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:

1. Employ a broad understanding of tax law
2. Conduct tax law research by using research skills to interrogate primary and secondary legal materials, and analyze and synthesize complex legal information.
3. 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.
4. Structure and sustain concise and cohesive arguments with respect to selected issues in tax law in written and spoken formats.
5. Work in teams and interact with peers in an ethical, professional and safe manner.