Academic literature on the topic 'International business enterprises – Zimbabwe – Taxation'
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Journal articles on the topic "International business enterprises – Zimbabwe – Taxation"
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YURCHENKO, O., and О. SVYRYDA. "The Role of Pricing in Taxation of Business Enterprises." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 3 (November 1, 2019): 40–53. http://dx.doi.org/10.31767/nasoa.3.2019.04.
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The problem of pricing is elaborated with respect to setting the tax base for calculating tax obligations (taxes and duties) assessed and paid by business enterprises by the general tax system. The role of the regular market price when calculating the tax base for national taxes (profit tax, value added tax, excise tax and tax on incomes of physical persons) is highlighted.
It is shown that valuation of assets (property rights) is the process of estimating their cost on the date of valuation by the established procedure. The valuation can be performed by entities charged with valuation (legal entities, physical persons – entrepreneurs, state power bodies or local power bodies). Subject to valuation are assets (movable and immovable) and property rights (e. g. intellectual property rights, rights for use of nature resources etc.). The cases of obligatory expert valuation of assets are clarified in the course of the study; the valuation phases are substantiated in conformity to the national standards on valuation of assets and property rights.
The notion of transfer pricing, occurring in time of transactions involving residents and non-residents that are subject to control by tax bodies in order to combat minimization of income tax, is defined. Economic transactions with a non-resident counterparty are identified as controlled ones by a payer of profit tax, when their result has no effect for a taxation object. An economic transaction will be identified as a controlled one, when it complies with two criteria set by the Tax Code of Ukraine: cost criterion (the volume of annual income and the volume of transactions with a counterparty) and status criterion (what is non-resident, whether or not it is related with a Ukrainian tax payer, where it is registered, what is its organizational and legal form, whether or not it pays profit tax and by what rate). The controlled transactions are subject to audit for the compliance of their prices with “arm’s length” principles, with the possibility of adjusting a transaction price for purposes of profit taxation in case of noncompliance.
International and national law establishes five main methods for price determination in the controlled transactions. The choice of method and texted party depends on the essence of transaction and the character of its parties’ interactions. The article gives a description of methods for calculating transfer prices used by tax bodies for auditing the correctness of estimated profit tax in the controlled transactions. The authors believe that the top one is the method of comparative non-controlled price, because it can be used when performing transactions on sales of goods with mass-scale demand, for which it is easier to find the data on analogous transactions of other companies on the commodity market and compare the conditions of such economic transactions.
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KOZACHENKO, Anna, Lina CHUDAK, and Nataliya YAREMCHUK. "THE INFLUENCE OF ASSESSMENT OF BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCTION ON TAXATION OF AGRICULTURAL ENTERPRISES." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 4 (44) (April 2019): 25–32. http://dx.doi.org/10.37128/2411-4413-2019-4-3.
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Agriculture is one of the main branches of the national economy of Ukraine. Accordingly, the logic of accounting rules, connected with the objects of this branch, must be based on the national interests. However, this statement is not always performed. Today, between the national and international accounting rules of biological assets and agricultural products, as the main objects of accounting in agriculture. there is a certain dissonance. It concerns the order of their assessment and affects the taxation of agricultural enterprises. The aim of the article is to highlight those consequences which the valuation of biological assets and agricultural products has for the agrarian enterprises, with its influence on their tax load and the financial situation in general. During the process of researching, a chain of considerations about the tax aspect of the motivation of propaganda of the valuation of the biological assets and agricultural products of agricultural enterprises is presented. It is proved that such an assessment procedure is not profitable for local agricultural producers, because it creates additional financial burdens for them. This reduces their competitiveness and creates benefits for big business. On the basis of the negative impact of the estimation of objects of the alive economy at fair value on the financial condition of agrarian enterprises when they are in the system of taxation of income tax, a vision is expressed regarding the refusal of international rules of accounting of biological assets and agricultural products.
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Chikerema, Lyn, and Charles Makanyeza. "Enhancing the performance of micro‐enterprises through market orientation: Evidence from Harare, Zimbabwe." Global Business and Organizational Excellence 40, no. 3 (January 18, 2021): 6–19. http://dx.doi.org/10.1002/joe.22075.
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Ting, Antony, and Sidney J. Gray. "The rise of the digital economy: Rethinking the taxation of multinational enterprises." Journal of International Business Studies 50, no. 9 (February 25, 2019): 1656–67. http://dx.doi.org/10.1057/s41267-019-00223-x.
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MUKORERA, SOPHIA Z. E. "WILLINGNESS TO FORMALIZE: A CASE STUDY OF THE INFORMAL MICRO AND SMALL-SCALE ENTERPRISES IN ZIMBABWE." Journal of Developmental Entrepreneurship 24, no. 01 (March 2019): 1950001. http://dx.doi.org/10.1142/s1084946719500018.
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The rapidly growing informal micro and small-scale enterprise sector in Zimbabwe is an issue of concern because the government is still struggling to revive the economy from the effects of economic meltdown. Of main concern is the lost revenue through tax evasion. The growing informal sector is believed to be a result of the poor quality of certain institutions, high corruption levels in the country and lack of incentives to formalize. The objective of this study was to analyze the impact of growth constraints on the willingness to formalize by informal MSEs. Twenty internal and external growth inhibiting factors were analyzed using Principal Component Analysis (PCA) and a logistic model was estimated on a dichotomous variable of willing/not willing to formalize. The results show that willingness/unwillingness to formalize by informal entrepreneurs in Zimbabwe is significantly related to institutional imperfections and asymmetry of bureaucracy associated with the registration process, lack of access to technology, market and financial constraints and lack of entrepreneurial and management skills. Improving the bureaucracy of the registration process and access to technology may possibly increase the odds of the informal operators formalizing their businesses. However, improvement in market and financial constraints and entrepreneurial and managerial skills will decrease the odds of willingness to formalize.
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Mashingaidze, Mugove, Maxwell A. Phiri, and Mapeto Bomani. "Strategy formulation amongst small and medium manufacturing enterprises: An emerging market case study." Journal of Governance and Regulation 10, no. 1 (2021): 158–66. http://dx.doi.org/10.22495/jgrv10i1art15.
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Strategy formulation has traditionally been associated with large corporates (Damke, Gimenez, & Damke, 2018). The literature on strategy formulation is rich, but this literature does not capture the intricacies of small and medium enterprises (SMEs) in emerging markets (Ahmed & Mukhongo, 2017). The study aims to gain an understanding of strategy formulation practices among the SMEs in emerging markets, particularly Zimbabwe. The philosophy of interpretivism guided the study. The study adopted a qualitative case study strategy in which data collection was conducted through semi-structured interviews with 15 manufacturing SME owners/managers in Harare, Zimbabwe. The results of the study revealed that the majority of participants understand strategy formulation and are greatly involved in strategy formulation. However, the study revealed that strategy formulation is not logically and systematically done thus does not resemble the conventional textbook strategic formulation models. Theoretically, the findings revealed that strategy formulation in SMEs is both an externally (market-based) and internally (resource-based) guided practice. The study advises SMEs to balance professionalism and responsiveness when strategising, that is balancing the process perspective with the learning perspective. The study was conducted in one city; similar studies could be conducted in other parts of the world to find similarities and differences.
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Alekseycheva, Elena Yu, Elena Yu Kulomzina, and Olga V. Shinkareva. "TAX SUPPORT MEASURES IN CONNECTION WITH THE COVID-19 PANDEMIC: THE EXPERIENCE OF RUSSIA." SCIENTIFIC REVIEW. SERIES 1. ECONOMICS AND LAW, no. 3 (2021): 25–37. http://dx.doi.org/10.26653/2076-4650-2021-3-02.
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This article is devoted to the analysis of experience of the Russian Federation on the tax measures of support of economy in connection with COVID-19 pandemic. The tax measures of support of economy of Russia in the period of COVID-19 pandemic are analyzed. The study conducted a comparative analysis of the country's tax revenues for 10 months of 2019 and 2020. A significant decrease in tax revenues was noted, especially on the mineral extraction tax. The conclusion was made about the advantage of legal doing business for enterprises and receiving "white" wages for individuals — for example, against the background of a decrease in gross domestic product in 2020 compared to 2019, personal income tax revenues increased, which indicates that persons with official incomes turned out to be more protected. It was analysed how the pandemic had COVID-19 affected the country's tax policy, noted changes in the taxation of deposits and income on securities of individuals, changes in taxation in the field of mining and raising excise rates, revision of international agreements on the avoidance of double taxation.
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Makwara, Tendai, Masiwa Mutambara, and Sihle W. Magagula-Hlatjwako. "A comparative literature review survey of employee HIV and AIDS-related corporate social responsibility (CSR) practices in small, micro and medium enterprises (SMMEs) in Zimbabwe and South Africa." Problems and Perspectives in Management 17, no. 1 (April 1, 2019): 339–47. http://dx.doi.org/10.21511/ppm.17(1).2019.29.
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This article reviews employee HIV and AIDS-related corporate social responsibility (CSR) practices by small business in Zimbabwe and South Africa. The article aims to present a comparative snapshot of how SMMEs are responding to the epidemic as a basis for developing a CSR framework that could be implemented by SMMEs in both countries. The article applies an exploratory literature review methodology to extract data from secondary sources. Research findings show that HIV and AIDS-related CSR in Zimbabwe appear disengaged from the direct influence of corporate business, the opposite of what South African SMMEs experience. In South Africa, SMME CSR practices experience pressure from large firms. However, differences in economic status between the two countries show no effect on the CSR behaviors of SMMEs in both countries when compared with each other. In both countries, findings reveal that SMMEs hardly establish HIV and AIDS policies and therefore rely on informal CSR practices to assist employees to deal with the pandemic in the workplace. Thus, the article submits that while HIV and AIDS practices are not formalized in both countries, SMMEs fulfil their epidemic-related CSR obligations towards employees’ corresponding with their smallness. In conclusion, the study recommends an empirical examination of the research question to establish a grounded recommendation for the development of a SMMEs CSR framework that could be implemented by SMMEs in both countries.
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Chigudu, Daniel. "Picking up Pieces of Good Corporate Governance to Sustain National Railways of Zimbabwe." Indian Journal of Corporate Governance 14, no. 1 (April 28, 2021): 27–47. http://dx.doi.org/10.1177/09746862211007042.
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Zimbabwe’s state-owned enterprises (SOEs) have a significant role to play in providing service delivery for basics like electricity, health, water, transport and communication. With such socio-economic importance, it is imperative that any SOE should be, transparent, accountable, effective, efficient, profitable and sustainable. However, incompetent performance has stalked most of the country’s SOEs and the National Railways of Zimbabwe (NRZ) has not been an exception. It has been caught up with successive failures and forced to rely heavily on grants from government for its sustainability. This study sought to identify the challenges in the NRZ and suggest measures to solve them and sustain the entity. A descriptive research design was employed based on a critical review and analysis of extant literature. The information and data used in this study were obtained mainly from the audit reports, research and media reports on this enterprise. Issues of governance, accountability and transparency are examined. Polices in place for good corporate governance and monitoring meant to provide guidance, and sustainability are critiqued. In light of the challenges and gaps identified in running the NRZ, recommendations to revamp the system operations are given. A field for further research is suggested which could direct future management controls.
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Manyati, Tarisai Kudakwashe, and Morgen Mutsau. "Leveraging green skills in response to the COVID-19 crisis: a case study of small and medium enterprises in Harare, Zimbabwe." Journal of Entrepreneurship in Emerging Economies 13, no. 4 (February 22, 2021): 673–97. http://dx.doi.org/10.1108/jeee-07-2020-0236.
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Purpose The sustainable skills that informal manufacturers use in volatile times remain poorly understood. This study explored the skills that the informal manufacturers used to navigate the uncertain business environment during the COVID-19 pandemic. Design/methodology/approach A total of 27 telephone interviews were conducted with informal entrepreneurs who were manufacturers of agricultural machinery at Mbare Magaba and Gaza home industry in Harare, Zimbabwe. Purposive and snow ball sampling were used to identify information rich sources. The authors used thematic analysis in identifying recurrent themes from this study. Findings The study results show that business agility motivated most informal manufacturers to restructure their business to sustain their operations. With the closure of formal companies, the informal manufacturers adopted slowing and narrowing loops through purchasing broken down agricultural machines for repairs or remanufacturing of durable machines for their low-income customer base. Most young and formally trained manufacturers adopted a prospector strategic behaviour as they used digital platforms to network with business associates for supplies, gathering market intelligence, making and receiving electronic payments and establishing virtual distant markets whilst the older manufacturers resorted mostly to a defender strategic behaviour of engaging their usual customers for repair jobs and a few referrals. Originality/value This study offers unique insights with respect to skills required for the sustainable and strategic management of small and medium enterprises during times of crisis.
Dissertations / Theses on the topic "International business enterprises – Zimbabwe – Taxation"
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Célestin, Lindsay C. "The formulary approach to the taxation of transnational corporations a realistic alternative? /." Connect to full text, 2000. http://hdl.handle.net/2123/846.
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Thesis (Ph. D.)--University of Sydney, 2002.Title from title screen (viewed Apr. 23, 2008). Submitted in fulfilment of the requirements for the degree of Doctor of Philosophy to the Faculty of Law. Degree awarded 2002; thesis submitted 2000. Includes bibliography. Also available in print form.
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Shi, Ruoxi. "The effects of the BEPS Action Plans on the tax avoidance behaviors of multinational corporations in China." HKBU Institutional Repository, 2018. https://repository.hkbu.edu.hk/etd_oa/598.
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Multinational corporations (MNCs) around the globe commonly use cross-border related-party transactions (CRPTs) to shift profits from high tax jurisdictions to low ones to avoid paying taxes. The Organization for Economic Co-operation and Development and G20 countries launched the Base Erosion and Profit Shifting (BEPS) Action Plans in 2013 to constrain tax avoidance behaviors of MNCs, particularly the widespread use of CRPTs. This study examines how the localization of the BEPS Action Plans affects the tax avoidance behavior of MNCs in China. Using all the listed non-financial MNCs on the Stock Exchanges in China from 2012 to 2017, I find that: (1) Chinese MNCs with more CRPTs are more likely to pay less taxes than those with less CRPTs. Localization of the BEPS Action Plans does not have significant impact on this behavior. (2) The effect of localization of BEPS Action Plans to constrain corporate tax avoidance is more pronounced on MNCs with relatively poor information quality in the pre-location period; (3) local government-controlled firms (LG firms) with more CRPTs engage in more tax avoidance, but localization of the BEPS Action Plans significantly constrains tax avoidance activities by these firms in the post-location period. These findings should shed light on what mechanisms could constrain MNCs’ tax avoidance, especially income shifting through CRPTs, and how it could be affected by tightening of the tax laws on tax avoidance activities and by ownership structure in a developing country setting, in particular.
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Foster, Sheila Dale. "An empirical investigation of the ability of multinational enterprises to affect their United States income tax liability." Diss., Virginia Tech, 1994. http://hdl.handle.net/10919/37900.
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Transfer prices are the prices charged by one party for goods and/or services transferred to a related party. While transfer prices are essential to the goal of profit maximization within the enterprise, difficulties arise over how to establish the "correct" transfer price. For the global enterprise this problem is more acute because different segments of the enterprise operate under different political jurisdictions and are subject to taxation by different political entities. Concerns have been raised by Congress and the Internal Revenue Service regarding whether multinationals, especially foreign-owned multinationals, are using transfer-pricing and cost-allocation policies across international borders to avoid United States income taxes. Generally, testimony before the hearings, limited anecdotal studies, and court case findings have suggested that multinationals do not pay their "fair share".
An examination of 336 companies in the chemical industry (STC codes 2800-2899) provided mixed support for the position that multinationals are paying less than their "fair share" of U.S. income taxes. While statistically significant differences were found among the three groups for the cost-ofgood-sold (COGS) ratio (after developmental stage enterprises were removed) and for the worldwide net-profit ratio, no Statistically significant differences were found for tax-rate measures (worldwide effective income tax rate, worldwide effective operating income tax rate, and U.S. effective operating income tax rate) or for the return measures (worldwide return on assets, worldwide operating return on assets, and U.S. operating return on assets). When multinationals (U.S.-controlled and foreign-controlled combined to form a single group) were compared to domestic companies, statistically significant differences were found only for the COGS ratio. When U.S. multinationals were restricted to those companies with 50% or more of both their net sales and average total assets abroad, statistically Significant differences were found for the operating income ratios (both U.S. and worldwide) and for the worldwide net profit ratio, but such differences were found neither for the COGS ratio, the effective-income-tax-rate measures, nor for the return measures.
Complicating the issue were: (1) the presence of developing stage enterprises and foreign parent companies among the total group; (2) the use of a 10% cutoff in ownership and operations to determine whether a company is or is not a multinational; and (3) the absence of access to tax or accounting records, resulting in the need to use secondary sources for data.
One suggestion for simplifying the transfer-pricing issue is the adoption of a method of formulary apportionment. Ina comparison of the amount of income allocated to U.S. operations under current methods (either specific allocation Or separate accounting) and the amount that would have been allocated under formulary apportionment methods no significant differences were found, suggesting that such a method is worthy of further study.Ph. D.
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Loomer, Geoffrey T. "Reformulating corporate residence : a coherent response to international tax avoidance." Thesis, University of Oxford, 2011. http://ora.ox.ac.uk/objects/uuid:1f515456-3d87-4942-9600-b9cfe73c6662.
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This thesis analyzes the concept of corporate residence, with particular reference to the law in the UK and Canada. It explores why corporate residence is relevant in tax policy, how corporate residence is understood in law, and how revenue authorities respond to the use and alleged 'abuse' of residence rules. Part I argues that the residence of taxpayers generally (individual or corporate) remains a relevant factor in international tax design, that taxation of corporations on the basis of residence has some justification, but that there is a disjunction between meaningful residence-based taxation and current definitions of corporate residence in domestic law and tax treaties. The formulations of residence based on incorporation, central management and control, and place of effective management, particularly as applied to multinational enterprises, are considered and are found to be deficient. Part II critically analyzes the major policy responses of the UK and Canadian governments to the exploitation of corporate residence. It argues that key legislative and administrative responses to international tax avoidance activities, for both outbound and inbound investment, are purportedly based on the acceptance of formal corporate residence yet undermine that concept in an effort to impose tax or refuse treaty relief based on where economic interests actually exist. The responses considered are the application of controlled foreign companies legislation to offshore subsidiaries, the invocation of treaty anti-abuse rules with respect to offshore intermediaries, and the use of overarching general anti-avoidance measures to challenge varied structures that rely on offshore entities. These haphazard anti-avoidance rules are overlaid with revenue authorities' indignation at the motivations that underlie many corporate relocations. It is argued that a more coherent approach would be to focus on the objective reality or unreality of corporate establishment, by reformulating corporate residence in domestic law and tax treaties.
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Ren, Linghui, and 任凌晖. "Transfer pricing in China." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2010. http://hub.hku.hk/bib/B45157819.
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Olivieri, Javier Alejandro. "Small and medium-sized enterprises (SMEs) : the engine of Canada's economy : the legal framework of three sensitive spheres for SMES' growth : financing, taxation and international trade." Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=80944.
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It is widely believed that small and medium-sized enterprises ("SMEs"), acting as a source of innovation and job creation, play a key role in the economy of Canada.The legal framework which regulates SMEs' activities is vast. This thesis focuses on the legal framework and most important aspects of three critical areas: financing, taxation and international trade.
After describing and interpreting the legal framework of these areas and the information obtained from public and private institutions which are considered key in these issues, this thesis presents conclusions in relation to the question of how and in what way, if any, the current legislative and regulatory framework relating to SMEs contributes to the growth and prosperity of SMEs and to the importance of such a framework to SMEs' success and growth.
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Gulliver, Ian AH. "Going Out: Successes and Failures of Chinese State-owned Enterprises in Foreign Markets." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/893.
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China’s State-owned Enterprises are important actors in China’s foreign policy arsenal. In the last decade, these massive companies began an international expansion unlike anything seen before on Earth. Going into developing nations, these companies undertake massive infrastructure and development projects in countries that most western nations have written off. This paper examines the success and failure of SOEs when they go abroad employing three case studies from the past decade, the Mes Aynak copper mine in Afghanistan, the Sicomines infrastructure and copper project in the Congo, and the COVEC highway project in Poland. The projects are then analyzed to determine the strengths and weaknesses of SOEs and comments on whether or not they are successful tools of diplomacy in our contemporary globalized world.
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Andersson, Thomas. "Foreign direct investment in competing host countries : a study of taxation and nationalization." Doctoral thesis, Stockholm : Economic Research Institute, Stockholm School of Economics [Ekonomiska forskningsinstitutet vid Handelshögsk.] (EFI), 1989. http://www.hhs.se/efi/summary/278.htm.
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Peerbhai, Aneesa. "Base erosion and profit shifting by multinational corporations and weaknesses revealed in South African income tax legislation." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017540.
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This research examined the concept of base erosion and profit shifting in the context of tax schemes employed by multinational corporations. The objective of this thesis was to identify weaknesses within South Africa’s income tax legislation, based on these schemes, and further to propose recommendations to counter the occurrence of base erosion and profit shifting by multinational companies. The research also comprised of a limited review of current global and South African initiatives to address the problem of base erosion and profit shifting. It was concluded that there are a number of weaknesses in the definitions and provisions of the South African income tax legislation that need to be addressed in order to reduce base erosion and profit shifting. Brief recommendations were proposed in relation to each of the weaknesses, in order to address them.
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Mashiri, Eukeria. "Regulating multinational enterprises (MNEs) transactions to minimise tax avoidance through transfer pricing : case of Zimbabwe." Thesis, 2018. http://hdl.handle.net/10500/25518.
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Abstract in English, Afrikaans and ZuluIn 2016, Zimbabwe introduced specific transfer pricing legislation to prevent abusive tax strategies by taxpayers. This study uses a qualitative interpretive inquiry to assess the adequacy of the new transfer pricing regime. This study contributes to the body of knowledge in that it explores transfer pricing as a tax avoidance tool, a concept that is at its nascent stage in academic taxation literature. Furthermore, it addresses a methodological gap by employing a qualitative inquiry in an area that is predominated by quantitative research. Indepth interviews and document review were used to gather data, and deductive content analysis was employed with the aid of ATLAS.ti 8™. This study confirms previous findings that tax consultants play a significant role in the compliance decisions of Multinational Enterprises (MNEs) through the examination of the exploitative strategies practiced by these MNEs. The comparison of the OECD and UN transfer pricing guidelines in search for the applicability of international guidelines to Zimbabwe’s specific needs helped uncover the contemporary dilemmas in global standards versus domestic standards. This study responds to the knowledge gap regarding the transfer pricing phenomenon in Zimbabwe through the lenses of an under-explored three-layered rationality concept; legal, implementation and exploitative rationality. The argument maintained in this study is that this rationality trichotomy is a useful lens to understand transfer pricing as a tax avoidance tool, and that international standards are not universal and so each country’s unique situation should be addressed at a domestic level.
Zimbabwe het in 2016 bepaalde oordragprysingswetgewing ingestel om onregmatige belastingstrategieë deur belastingbetalers te voorkom. Hierdie studie het ’n kwalitatief-interpretatiewe ondersoek gebruik om die toereikendheid van die nuwe oordragprysingsregime te assesseer. Die studie lewer ’n bydrae tot die kennismateriaal omdat dit oordragprysing as ’n belastingvermydingsinstrument ondersoek, ’n konsep wat in sy kinderskoene in akademiese belastingliteratuur staan. Dit verken ook ’n metodologiese gaping deur ’n kwalitatiewe ondersoek te gebruik op ’n gebied wat deur kwantitatiewe navorsing oorheers word. Omvattende onderhoude en dokumentbeoordelings is gebruik om data in te samel en deduktiewe inhoudsontleding is met behulp van ATLAS.ti 8™ gedoen. Hierdie studie bevestig vorige bevindinge dat belastingkonsultante ’n baie belangrike rol speel by die nakomingsbesluite van multinasionale ondernemings (MNO’s), gebaseer op die ondersoek van die uitbuitende strategieë wat deur hierdie MNO’s beoefen word. ’n Vergelyking van die Organisasie vir Ekonomiese Samewerking en Ontwikkeling (OESO) en die Verenigde Nasies (VN) se oordragprysingsriglyne om die toepaslikheid van internasionale riglyne ten opsigte van Zimbabwe se bepaalde behoeftes te bepaal, het gehelp om die eietydse dilemmas van globale standaarde versus huishoudelike standaarde bloot te lê. Hierdie studie stem ooreen met die kennisgaping rakende die oordragprysingsverskynsel in Zimbabwe deur deur die lens van ’n onderontgindedrielaag-rasionaliteitskonsep, naamlik wetlike, implementerings- en uitbuitende rasionaliteit, te kyk. Die studie voer aan dat hierdie rasionaliteitsdrieledigheid ’n nuttige manier is om oordragprysing as ’n belastingvermydingsinstrumente te verstaan, dat internasionale standaarde nie universeel is nie en dat elke land se unieke situasie derhalwe op ’n huishoudelike vlak aangespreek moet word.
Ngonyaka we-2016, izwe laseZimbabwe lithula imithetho ebhekene ngqo nokwedluliselwa kwezezimali zentengiselwano ukuvimbela ukusetshenziswa ngendlela esakuhlukumeza amasu ezentela ngabakhokhintela. Lolu cwaningo lusetshenziselwa uphenyo olukhombisa ukuhumusha okuphathelene nobungaki bento ukuze luhlolisise ukudluliselwa kwesikhathi sokuphatha esisha ekudlulisweni kokubekwa kwamanani emali. Ucwaningo lunomethelela olwazini olufanele ngokuthi lihlola ukubekwa kwamanani njengethuluzi eligwema ukukhokhwa kwentela, njengomqondo osesesigabeni sokuqala ukukhula ezifundweni zemibhalo yezentela. Ngaphezu kwalokho, sikhuluma ngegebe elikhombisa indlela yokwenza izinto ngokusebenzisa uphenyo olukhombisa ubungako bento endaweni egxile ocwaningweni olubheke obungako bento. Ukuthola ulwazi ngalokhu kuye kwasetshenziswa izinhlolokhono ezijulile kanye nokubuyekezwa kwemiqulu yamabhuku, kanye nokusetshenziswa kokuhlaziya okuqukethwe okuphunguliwe ngokubambisana nosizo le-ATLAS.ti 8™. Lolu cwaningo luqinisekisa okutholakale ngaphambilini okubonisa ukuthi abeluleki bezentela badlala indima ebalulekile ezinqumweni zokuthobela imithetho yezinkampani zamazwe angaphandle ngokusekelwe ekuhlolweni kokuxhashazwa kwamasu enziwa yizo izinkampani zamazwe angaphandle. Ukuqhathaniswa kwe-OECD kanye ne-UN mayelana nokudlulisela imihlahlandlela yamanani ekufuneni ukusebenza kwemihlahlandlela yeziqondiso zomhlaba wonke ngokwezidingo zaseZimbabwe kusize ekwembuleni izinkinga zesikhathi esizayo emazingeni omhlaba ngokuhambisana namazinga ezindinganiso zomhlaba jikelele ngokuhambisana namazinga asekhaya. Lesi sifundo siphendula igebe lolwazi elimayelana nokwedluliselwa kwesimo sokubekwa kwenani lemali kwezezintengiselwano eZimbabwe ngokusetshenziswa kokubhekwa komqondo onezigaba ezintathu ongaphansi kwesilanganiso sokuhlola, okungumthetho, ukwenziwa kwakhona kanye nokuxhashazwa kwemiqondo. Lolu cwaningo luphikisana nokuthi lomqondo ongunxantathu yinto ebhekwe ngamehlo abomvu futhi ebalulekile ekuqondeni ukudluliselwa kokubekwa kwesimo sezemali njengethuluzi lokugwema ukukhokhwa kwentela, okusho ukuthi amazinga omhlaba awasiyo into efanayo nokuthi izwe ngalinye linesimo salo esingafanani nelinye okwenza ukuthi isimo ngasinye sibhekwe ngokwesimo sezinga lasekhaya.
Financial Accounting
D. Phil. (Accounting Sciences)
Books on the topic "International business enterprises – Zimbabwe – Taxation"
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A, Blum Cynthia, ed. International taxation. New York, NY: Aspen Law & Business, 1998.
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Gordon, Roger H. International taxation. Cambridge, MA: National Bureau of Economic Research, 2002.
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International Bureau of Fiscal Documentation., ed. Corporate residence and international taxation. Amsterdam: IBFD, 2002.
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Brady, Miranda L. International corporate taxation: Considerations and comparisons. Hauppauge, N.Y: Nova Science Publisher's, 2011.
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author, Oats Lynne, ed. Principles of international taxation. Haywards Heath, West Sussex: Bloomsbury Professional, 2014.
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Lynne, Oats, ed. Principles of international taxation. 2nd ed. Haywards Heath, West Sussex: Tottel Pub., 2009.
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Miller, Angharad. Principles of international taxation. 2nd ed. Haywards Heath, West Sussex: Tottel Pub., 2009.
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Find full textConference papers on the topic "International business enterprises – Zimbabwe – Taxation"
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Koichueva, Merim. "Objective Need for Macro-Environment Analysis in the Sphere of Small and Medium-Sized Business." In International Conference on Eurasian Economies. Eurasian Economists Association, 2018. http://dx.doi.org/10.36880/c10.02086.
Full textAbstract:
In Kyrgyzstan, are 10 399 small businesses and 710 medium-sized enterprises. Most of them are headed by entrepreneurs who, starting from scratch, overcome countless obstacles, as many entrepreneurs do not have the notion and skills in doing business. But, nevertheless, there is a positive tendency in entrepreneurs to get knowledge on the legal conditions of the enterprise, taxation, accounting, analysis of their financial condition, and business planning. All this knowledge is necessary, but they cover the microlevel, while for an adequate, sustainable and profitable development there is an objective need for analyzing the macro environment of the business.
In this report, we will consider the relevance of the use of certain marketing tools with which you can identify the threats and opportunities facing domestic business, as well as assess the impact of global factors that predetermine the future development of the business environment.
Research in this area is currently being carried out by the Institute of Economics of the National Academy of Sciences of the Kyrgyz Republic within the framework of the Government Development Program "Jany Doordo - kyrk kadam (2018-2023) Kadam 8" Support for Small and Medium Enterprises.