Zimbabwean Government Initiatives for Widening Revenue Base: A Comparison of the Existing and Proposed Income Tax Act
比较津巴布韦现行基于地域来源的所得税法与拟议基于居民身份的所得税法，分析扩大税基的变革、影响与挑战，对税务从业者、学生及组织有参考价值。
The existing legislation is based on geographical boundaries within or outside Zimbabwe (source based). The proposed Income Tax Act Chapter23:13 intends to widen the tax base by adopting the residence based tax system. This paper highlights the changes proposed in the new Income Tax Act, such as the inclusion of items of a capital nature into gross income, shrinking of the allowable deductions and anti-avoidance measures. In analysing the differences between the two, the implications, challenges and recommendations were also discussed. Students, employees, tax consultants and organisations will benefit from this discussion. The study was mainly a desk research of a thorough analysis to polarise the differences of the two Acts in light of the government objective to maximise revenue (wealth creation).