Welcome to My Institutional Repository

Welcome to the ZCAS/ZCAS University Institutional repository - Your gateway to academic excellence and scholarly research.

The ZCAS/ZCAS University Institutional Repository is a platform that collects, preserves, and provides open access to the intellectual output of ZCAS Professional and ZCAS University.

Access theses, dissertations, and research papers
Browse academic publications, conference papers, and journals
Discover learning resources and educational materials

ZCAS/ZCAS University Institutional Repository

Select a community to browse its collections.

Now showing 1 - 5 of 5

School of Business
This school incorporates all the best business aspects that ZCAS University has to offer.
School of Computing, Technology and Applied Sciences
This Collection incorporates all Research works, Thesis and Dissertations under the School of Information Communication Technologies
School of Law
This Collection incorporates all Research works, Thesis and Dissertations under the School of Law
School of Social Sciences
This Collection incorporates all Research works, Thesis and Dissertations under the School of Humanities and Social Sciences
ZCAS Professional
This Collection incorporates all Research works, Thesis and Dissertations under ZCAS Professional

Recent Submissions

An Evaluation of the Principle of Accountability and Transparency under the Companies Act No 10 Of 2017
(ZCAS University, 2026) Kaku Kayombo
This research paper is primarily focused on assessing whether the Company Law Act No. 10 of 2017 has efficiently and effectively promoted the principles of Transparency and Accountability, bearing in mind that these principles are considered the most important corporate principles in corporate governance. Accountability, referring to those in power being answerable to those who gave them the power, the shareholders are considered the owners of the company, while the Directors and Secretaries are considered to be company officers, who have the sole responsibility of running the affairs of the company, which holds such a high degree of power, Transparency which refers to full disclosure of company records to those that are entitled to that full disclosure. Corporate governance laws may differ from country to country, but the principles remain constant. In determining the efficiency of the company law act, other legislative frameworks have proven to promote accountability and transparency, and these frameworks include the Banking and Financial Services Act, Securities and Exchange Act. All these Acts give birth to Regulatory bodies that ensure that corporate governance is respected and promoted. For example, the Securities Exchange Act gave birth to the Securities Exchange Commission, the Banking and Financial Services Act gave birth to the Bank of Zambia, which has the sole responsibility of promoting corporate governance in financial institutions the securities exchange commission has the responsibility of, regulating and fostering fair and efficient trading through licencing and regulating securities exchanges, clearing and settlement agencies and self-regulatory organizations; to ensuring the financial integrity of transactions and avoidance of systemic risk in the capital markets, providing for licensing and regulation of capital markets operators, to providing for licensing and regulation of credit rating agencies. Lastly, this paper addresses the fact that the corporate governance laws of Zambia should not exist in isolation, but rather it is cardinal that lessons may be drawn from other countries such as Kenya and South Africa
An Analysis of Copyright Protection and Enforcement in the Digital Era in Zambia
(ZCAS University, 2026) Natasha Chiluba Ngoma
Copyright protection and enforcement in Zambia is governed by the Copyright and Performance Rights Act Chapter 406 of the laws of Zambia, read together with its Amendment No. 25 of 2010. Copyright law protects the rights of the owner of literary, musical, dramatic and artistic works against those who copy or otherwise take and use the form in which the original work is expressed by the author. With the advancement in technology, the replication and sharing of copyrighted materials without proper authorisation has been made easy. As a result, copyright infringement has become a prevalent issue, challenging the effectiveness of traditional IPR enforcement frameworks which were not designed to address the rapid and widespread dissemination of digital content. It is with this view that the researcher undertakes to analyse copyright law in Zambia as well as the enforcement mechanisms currently in place in order to determine whether they are in line with modern trends in copyright, especially with the ever changing and widespread application of digital technology and the use of digital networks such as the internet which has brought about new challenges in the exercise, management and enforcement of copyright and related rights. This research will discuss the current legal framework of Copyright in Zambia, the effect of the digital age on the protection and enforcement of Copyright, analyse the current enforcement mechanisms for Copyright in Zambia and suggest practical steps for effective enforcement of Copyright and related rights in the digital age in Zambia.
An Analysis of Copyright Protection and Enforcement in the Digital Era in Zambia
(ZCAS University, 2026) Natasha Chiluba Ngoma
Copyright protection and enforcement in Zambia is governed by the Copyright and Performance Rights Act Chapter 406 of the laws of Zambia, read together with its Amendment No. 25 of 2010. Copyright law protects the rights of the owner of literary, musical, dramatic and artistic works against those who copy or otherwise take and use the form in which the original work is expressed by the author. With the advancement in technology, the replication and sharing of copyrighted materials without proper authorisation has been made easy. As a result, copyright infringement has become a prevalent issue, challenging the effectiveness of traditional IPR enforcement frameworks which were not designed to address the rapid and widespread dissemination of digital content. It is with this view that the researcher undertakes to analyse copyright law in Zambia as well as the enforcement mechanisms currently in place in order to determine whether they are in line with modern trends in copyright, especially with the ever changing and widespread application of digital technology and the use of digital networks such as the internet which has brought about new challenges in the exercise, management and enforcement of copyright and related rights. This research will discuss the current legal framework of Copyright in Zambia, the effect of the digital age on the protection and enforcement of Copyright, analyse the current enforcement mechanisms for Copyright in Zambia and suggest practical steps for effective enforcement of Copyright and related rights in the digital age in Zambia.
Integrating Mediation into Tax Dispute Resolution Frameworks: A Comparative Study of Zambia, Kenya and South Africa
(ZCAS University, 2026-06) Nataizya Yolanda Nampungwe
The study examines the integration of mediation in the tax dispute resolution framework in Zambia, with specific focus on whether the current primarily adjudicative system adequately accommodates alternative dispute resolution mechanisms. It examines the legal framework governing tax disputes in Zambia, including administrative objection procedures, the Tax Appeals Tribunal and judicial oversight, and assesses the extent to which these processes incorporate or exclude mediation. The study further undertakes a comparative analysis with Kenya and South Africa to identify how structured alternative dispute resolution mechanisms have been incorporated into tax dispute resolutions systems in comparable jurisdictions. The study finds that Zambia’s tax dispute resolution framework remains largely adversarial and lacks a formalised mediation mechanism, resulting in increased reliance on litigation. In contrast, Kenya and South Africa demonstrate more developed approaches that integrate alternative settlement procedures and administrative alternative dispute resolution mechanisms, thereby improving efficiency, reducing costs and enhancing taxpayer engagement. The study concludes that there is a clear need for reform in Zambia through the introduction of a structured, institutionalised mediation framework within tax dispute resolution, which would promote efficiency, reduce backlog of cases before the tribunal and the court, as well as enhance overall effectiveness of tax administration.
A Critical Legal Analysis Of Zambia's Value Added Tax (Cross-Border Electronic Services) Regulations, 2024: Lessons From South Africa.
(ZCAS University, 2026-06) Maimbolwa Kalaluka
Traditional value added tax (VAT) systems that were intended for physical transactions have serious limits as a result of the growing digitalization of trade, which has drastically changed how products and services are supplied across countries. Because cross-border electronic services allow non-resident providers to offer digital services to customers without having a physical presence within the taxing jurisdiction, they have posed a special challenge to domestic tax systems. Zambia implemented the Value Added Tax (Cross-Border Electronic Services) Regulations, 2024 to impose VAT requirements on non-resident suppliers of electronic services used within Zambia. The effectiveness of Zambia's VAT (CBES) Regulations, 2024 in resolving the administrative and legal issues related to the taxation of CBES is critically examined in this thesis. It looks into whether the Regulations offer a strong enough legal framework to guarantee efficient tax collection, encourage non-resident suppliers to comply, protect tax neutrality, and reduce chances for tax evasion and unfair competition. The study looks at pertinent Zambian laws, subsidiary laws, judicial authorities, administrative guidelines, and scholarly literature using a qualitative doctrinal research technique and comparative legal analysis. Because of its innovative and relatively developed VAT system for electronic services, South Africa is the main comparator jurisdiction. Legislative design, registration thresholds, place-of-supply regulations, compliance requirements, enforcement methods, administrative procedures, and institutional capability are the main topics of the comparative analysis. The study finds that although Zambia's VAT (CBES) Regulations, 2024 represent a significant step in taxing the digital economy , the current framework contains a number of legal and administrative shortcomings that may undermine its effectiveness. The analysis reveals that the Regulations lack a technology-neutral definition of electronic services, do not provide sufficient clarity regarding the registration threshold for non-resident suppliers, contain limited guidance on the treatment of business-to-business (B2B) and business-to-consumer (B2C) transactions, and do not establish robust mechanisms for monitoring and enforcing compliance by foreign digital service providers. These deficiencies create legal uncertainty, increase the vii risk of inconsistent interpretation, and may limit the Zambia Revenue Authority's ability to effectively collect VAT from cross-border electronic transactions. A comparative analysis with South Africa demonstrates that many of these challenges have been addressed through continuous legislative reform, comprehensive administrative guidance, and stronger enforcement mechanisms. South Africa's adoption of a technology neutral definition of electronic services, clearly articulated registration requirements, simplified compliance procedures for non-resident suppliers, and enhanced administrative practices provides a useful model from which Zambia can draw lessons. The comparison illustrates that an effective VAT regime for cross-border electronic services requires not only appropriate legislation but also strong institutional capacity, technological infrastructure, and clear administrative procedures to ensure compliance and safeguard revenue. The study therefore concludes that Zambia's regulatory framework requires further legislative refinement and institutional strengthening to achieve the fundamental principles of an effective VAT system, namely legal certainty, neutrality, simplicity, efficiency, and equity. It recommends targeted amendments to the 2024 Regulations, the development of comprehensive administrative guidelines by the Zambia Revenue Authority, the strengthening of digital compliance and enforcement mechanisms, and the adoption of selected best practices from South Africa. By providing one of the first comprehensive legal analyses of Zambia's VAT regime for cross-border electronic services, the study contributes to the growing scholarship on digital taxation and offers practical recommendations for improving the taxation of the digital economy in Zambia.