35 research outputs found
An analysis of the income tax consequences resulting from implementing the Income Tax Bill (2012) in Zimbabwe
The Income Tax Bill (2012) proposes certain changes to the existing Income Tax Act that will impact on the method used to determine the taxable income of a taxpayer in Zimbabwe. Therefore, it is important to understand the tax consequences the Income Tax Bill creates for the taxpayer. The research aimed to elaborate on and explain the tax consequences that will arise as a result of applying the Income Tax Bill in Zimbabwe. The research was based on a qualitative method which involved the analysis and the interpretation of extracts from legislation and articles written on the proposed changes. The current âgross incomeâ of a taxpayer consists of amounts earned from a source within or deemed to be from within Zimbabwe The proposed changes to the Act will change the tax system to a residence-based system, where resident taxpayers are taxed on amounts earned from all sources. Therefore, the driving factor which determines the taxability of an amount will become the taxpayerâs residency. Clause 2 of the proposed Act provides that income earned by a taxpayer should be separated into employment income, business income, property income and other specified income. This will make it unnecessary to determine the nature of an amount because capital amounts will be subject to income tax. The current Act provides for the deduction of expenditure incurred for the purpose of trade or in the production of income. Section 31(1)(a) of the proposed Act will restrict permissible deductions to expenditure incurred in the production of income. Consequently, expenditure not incurred for the purpose of earning income will no longer be deductible when the Income Tax Bill is implemented. The proposed Income Tax Act will increase the taxable income of a taxpayer as it makes amounts that are not currently subject to tax taxable, whilst restricting the deductions claimable
Vocational Education and Training in Tanzania and Zimbabwe in the Context of Economic Reform
Teaching/Communication/Extension/Profession,
Etat nutritionnel des enfants ùgés de 6 à 59 mois infectés par le VIH mais non traités aux ARV à Lubumbashi
Introduction: Lâinfection par le VIH provoque et/ou aggrave les dĂ©ficits nutritionnels de lâenfant. Ce travail avait pour objectif dâanalyser lâĂ©tat nutritionnel des enfants infectĂ©s par le VIH Ă Lubumbashi. MĂ©thodes: Une Ă©tude transversale portant sur 83 enfants ĂągĂ©s de 6 Ă 60 mois s'est dĂ©roulĂ©e de mai 2010 Ă mai 2011 dans trois(3) centres de prise en charge des Personnes Vivant avec le VIH(PVV),  notamment le Centre dâExcellence(CE) de lâhĂŽpital Sendwe, le Centre Amo-Congo de la Kenya et le Centre de RĂ©fĂ©rence de la Kenya. Les statistiques descriptives usuelles ont Ă©tĂ© utilisĂ©es.RĂ©sultats: La prĂ©valence de la malnutrition globale Ă©tait de 60,2% (n=50) dont 8,4% de malnutrition sĂ©vĂšre. Le poids moyen Ă©tait de 11,6±4,1 kg avec un minimum de 5 kg et un maximum de 22 kg. Le taux dâhĂ©moglobine moyen Ă©tait dâenviron 9,8± 2,0 g/dl avec une prĂ©valence globale de lâanĂ©mie (hĂ©moglobine < 11g/dl) Ă 69,9%. LâĂ©maciation concernait 20,5% des enfants et 8,4% avaient un retard de croissance. Le retard de croissance (p=0,007), lâinsuffisance pondĂ©rale (p=0,002) et lâĂ©maciation (p=0,046) Ă©taient associĂ©s de façon significative Ă lâĂ©tat avancĂ© de lâinfection Ă VIH. La survenue de lâanĂ©mie nâĂ©tait pas associĂ©e au dĂ©ficit nutritionnel (p=0,6).Conclusion: Ces rĂ©sultats rĂ©vĂšlent que lâinfection Ă VIH modifie lâĂ©tat nutritionnel des enfants Ă Â Lubumbashi avec 60,2% de malnutrition globale et 8,4% de retard de croissance. Les enfants au stade avancĂ© de lâinfection Ă VIH en sont plus affectĂ©s.Key words: Etat nutritionnel, enfant, infection par le VIH, Lubumbashi
EIAs, power and political ecology:Situating resource struggles and the techno-politics of small-scale mining
The impact of economic stabilisation on the wage structure in Zimbabwe 1980-90
Available from British Library Document Supply Centre- DSC:DX179042 / BLDSC - British Library Document Supply CentreSIGLEGBUnited Kingdo
Economic Structural Adjustment Programme (ESAP): precursor to the fast track resettlement?
A study of the Zimbabwe's Economic Structural Adjustment Programme of the 1990's.In 1991, the Government of Zimbabwe abandoned its highly interventionist economic strategy and adopted a market driven Economic Structural Adjustment Programme (ESAP). A major objective of ESAP was the reorientation of the economy from the production of non-tradable to the production of tradable goods. Through a sustained depreciation of the exchange rate, the prices of tradable goods rise relative to those of non-tradable goods, thereby shifting the domestic terms of trade in favour of tradable goods relative to non-tradable goods. All other things remaining equal, the tradable goods sector becomes more profitable relative to the nontradable goods sector. Following this shift in relative prices, producers are expected to shift from the production of non-tradable to the production of tradable goods, with output and employment growth expected to be faster in the tradable, relative to the non-tradable goods sector.
This chapter explores the impact of ESAP on the quality of life for small - scale farmers and the rural population. Small-scale farmers emerged out of attempts by colonial rulers to decongest the communal areas by promoting a class of successful (master) farmers, who were then allocated larger pieces of land (30-300 acres) in the newly created African Purchase Areas (APAs). This class of âlargeâ peasants became known as the small-scale commercial farmers. It is the welfare of these, and that of communal farmers during the period of ESAP that this chapter is about.
The chapter is organised as follows. While the first section provides an introduction, the second examines the post-independence, pre-ESAP period (1980-90).Friedrich Ebert Stiftun
Fundamental Socio-Economic Rights under International, Regional and Zimbabwean Laws and Norms: ĂąâŹĆKnow your Social Economic RightsĂąâŹ
l want to thank you very much for inviting me to give a talk on social and economic rights and constitutional reform. We from LEDRIZ very much identify with the theme I have heard being constantly referred to here of- ĂąâŹËNothing for us without us.ù⏠LEDRIZ has been very much involved in research and advocacy work on socio-economic rights including labour rights, and the talk I will give today is based on some of that work.2 The necessities of life such as food, health, education, housing, basic public utilities (such as water, electricity and sanitation), transport and decent work are socio-economic rights, but this is seldom known by many. These rights are entrenched in international law instruments such as the African Charter of Human and PeoplesĂąâŹâą Rights and the UN Charter among others. In South Africa they are enshrined in the Bill of Rights section of their constitution.
Zimbabwe inherited from colonialism a dual and enclave economy with a developed and diversified formal economy co-existing alongside an underdeveloped peasant-based subsistence rural economy. The formal sector employed only 20% of the labour force, 17% of which were female, with the remaining 80% in the non-formal sector. Overtime with the collapse of the formal economy, starting with the adoption of neoliberal policies in the late 1980s under the Economic Structural Adjustment Programme (ESAP) and subsequently the near collapse of the economy after 2003, this dualism has deepened as the informal sector has expanded tremendously. Formal sector employment declined from 14% of the population in 1980 to 10% by 2004 and 6% by 2006. Now 4 out of 5 jobs are informalised. The levels of poverty increased from 55% of the population in 1995 to 72% by 2003 and an estimated 90% now. Today we face a near collapse of social services, health, education and welfare thereby denying the people their rights. Below I highlight some of the important socio-economic rights that every person is entitled to as recognized under international and regional laws
Fundamental Socio-Economic Rights under International, Regional and Zimbabwean Laws and Norms: âKnow your Social Economic Rightsâ
A lecture series on fundamental socio-economic rights; from both a Zimbabwean and international perspective.l want to thank you very much for inviting me to give a talk on social and economic rights and constitutional reform. We from LEDRIZ very much identify with the theme I have heard being constantly referred to here of- âNothing for us without us.â LEDRIZ has been very much involved in research and advocacy work on socio-economic rights including labour rights, and the talk I will give today is based on some of that work.2 The necessities of life such as food, health, education, housing, basic public utilities (such as water, electricity and sanitation), transport and decent work are socio-economic rights, but this is seldom known by many. These rights are entrenched in international law instruments such as the African Charter of Human and Peoplesâ Rights and the UN Charter among others. In South Africa they are enshrined in the Bill of Rights section of their constitution.
Zimbabwe inherited from colonialism a dual and enclave economy with a developed and diversified formal economy co-existing alongside an underdeveloped peasant-based subsistence rural economy. The formal sector employed only 20% of the labour force, 17% of which were female, with the remaining 80% in the non-formal sector. Overtime with the collapse of the formal economy, starting with the adoption of neoliberal policies in the late 1980s under the Economic Structural Adjustment Programme (ESAP) and subsequently the near collapse of the economy after 2003, this dualism has deepened as the informal sector has expanded tremendously. Formal sector employment declined from 14% of the population in 1980 to 10% by 2004 and 6% by 2006. Now 4 out of 5 jobs are informalised. The levels of poverty increased from 55% of the population in 1995 to 72% by 2003 and an estimated 90% now. Today we face a near collapse of social services, health, education and welfare thereby denying the people their rights. Below I highlight some of the important socio-economic rights that every person is entitled to as recognized under international and regional laws
Beyond the Enclave : Towards a Pro-Poor and Inclusive Development Strategy for Zimbabwe
Beyond the Enclave sets out to unravel the contradiction of a country, Zimbabwe, where a rich, diverse resource base co-exists with endemic poverty. One reason lies in the colonial economy, which was predicated on an ideology of white supremacy, creating an enclave formal economy employing one-fifth of the labour force. Yet over three decades after independence, the non-formal segment has become even more entrenched. This book assesses Zimbabwe?s economy through three main phases: 1980-90 when a strong social policy framework proved difficult to sustain due to erratic growth, and 1991-96, when ?structural adjustment? demanded a market-driven approach to development. The third phase is characterized by crisis-management leading to policy inconsistencies and reversals. Not surprisingly, such incoherence saw the economy descend into hyperinflation and paralysis in 2007-2008, leading to the signing of the Global Political Agreement in September 2008. In the absence of formal dollarization, economic recovery after the adoption of the multi-currency regime has remained fragile, leaving an estimated 70 per cent of the population outside the banking system. This has further entrenched uneven (enclave) growth as the economy remains locked in a low-income poverty trap. There is a need to facilitate transition towards formality to promote decent jobs. Furthermore, a strategic, developmental role for the state in the economy is now widely recognized as vital for development. Beyond the Enclave argues for a new approach to development in Zimbabwe based on pro-poor and inclusive strategies, which will contribute to the well-being of all of its citizens and wise stewardship of its resources. It offers suggestions on policy formulation, implementation, monitoring and evaluation in all sectors, designed to promote inclusive growth and humane development
Towards Democratic Development States in Southern Africa
The dawn of the twenty-first century heralded an apparent change of fortunes for most sub-Saharan African economies, with annual growth averaging over 5% for fifteen years. However, this was not accompanied by structural transformation: poverty, food insecurity, unemployment and inequality persist. Structural transformation has not been - and indeed cannot be - delivered by market forces and neo-liberal economic policies; it requires a state committed to development, and to achieving it in a democratic way. To what extent do the countries of Southern Africa exhibit the characteristics of such a 'developmental state'? What steps, if any, do they need to take in order to become one? The book answers the questions with respect to South Africa, Botswana, Namibia, Zimbabwe, Angola and Malawi. Godfrey Kanyenze and his colleagues have assembled a distinguished team of writers to take the temperature of the regional political economy, and chart a path for its future development