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This Collection incorporates all Research works, Thesis and Dissertations under the School of Humanities and Social Sciences
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This Collection incorporates all Research works, Thesis and Dissertations under ZCAS Professional

Recent Submissions

Tax Law Inefficiencies and the Reliance on PAYE in Zambia: A Comparative Legal Analysis with Lessons Drawn from South Africa
(ZCAS University, 2026) Michell Tukusuma Angasisye
This paper analyses the legal tax framework in Zambia and how it affects the reliance on PAYE as a revenue generator. Over the years, PAYE has continued as the best performing tax type and received little to no tax band adjustments, regardless of the change in the economic position of the country. As a result of the consistent good performance despite the existence of multiple tax bases, revenue collection has increasingly become reliant on Pay As You Earn (PAYE). This raises questions regarding the effectiveness, equity and efficiency of Zambia’s tax legal framework. Using a doctrinal approach, incorporating evidence from existing literature, including statutes such as the Income Tax Act of the Laws of Zambia CAP 323, the Value Added Tax Act of the Laws of Zambia CAP 331, the Customs and Excise Duty Act of the Laws of Zambia CAP 322, subsidiary legislation, international tax instruments and relevant case law, this study examines the extent to which legal inefficiencies within Zambia’s tax framework contribute to narrowing the tax base and the consequent overreliance on PAYE. This doctrinal methodology is complimented by a comparative analysis with South Africa’s tax framework. The study finds that, although Zambia has a comprehensive tax framework in place, the extensive tax exemptions, investment incentives, zero-rating provisions, customs duty concessions, VAT deferment schemes, legislative volatility in mining taxation, and weaknesses in the implementation of international tax standards have collectively reduced the effectiveness of alternative revenue sources. A comparative analysis with South Africa reveals that legislative stability, stronger administrative enforcement, effective implementation of international tax standards, and stricter oversight of tax incentives contribute to a broader and more diversified tax base. The study concludes that Zambia's overreliance on PAYE is fundamentally linked to the legal design of its tax framework rather than merely administrative shortcomings. The study recommends the establishment of a comprehensive tax expenditure framework, reform of VAT exemptions and zero-rating provisions, strengthening of mining taxation legislation, enhancement of customs and international tax administration, increased parliamentary oversight of tax incentives, and periodic adjustment of PAYE tax bands. These reforms would contribute to a more equitable, efficient, and sustainable tax system capable of broadening the tax base and reducing dependence on PAYE.
The Forfeiture of War Medals to The Crown: The Case of Captain Evans (1923)
(Zambia Law Journal, 2021-05-24) Fatima Mandhu; Peter Ronald Oliver Jones; Charles Mumba
The British Army recognises the brave and chivalrous acts of its soldiers during times of war by awarding them with various medals. Examples of these include, the Military Cross, the Distinguished Conduct Medal, and the Victoria Cross, among others. These awards are prestigious and are a symbol of the bravery, honour and dedication of those to whom they are awarded: to this effect reference may be made to the words of Sir Winston Churchill: "The object of giving medals, stars and ribbons is to give pride and pleasure to those who have deserved them. At the same time a distinction is something which everybody does not possess. If all have it, it is of less value. There must, therefore, be heart-burnings and disappointments on the borderline. A medal glitters, but it also casts a shadow."
Mining Associations in Zambia Supporting Women in Small-Scale Mining: A Case Study of Zambian Women in Mining Association
(Journal of Law and Social Sciences, 2022-09) Fatima Mandhu
This article focuses on the findings presented from the primary data collected on the Mining Associations in Zambia in general, supporting women in small- scale mining. Using the case study approach, particular attention is given to the Zambian Women in Mining Association (AZWIM) that was created specifically for women. The selection of the case study site was purposive since the association specifically supports women in small-scale mining. The data collected from the case study used the empirical method of observing the facts within their natural surroundings without any attempt to interpret those facts. In addition, eco-feminism as a feminist methodology that supports social change through activism was used to analyse the findings. Ideas and lessons were drawn from three selected examples from different parts of the world that embrace eco-feminist activism. Firstly, from ‘The Chikpo Movement’ in India where women saved the indigenous forests and their water resources from destruction by the limestone mining companies. Secondly, from the possibility to save from collapse the Brazilian dam which was created by the accumulation of the tailing over a decade of mining activities. The overflowing mud from the dam destroyed the communities and the eco-systems caused by the mining companies’ negligence. Finally, from the feminist table an initiative formed after the death of thirty-four mine workers during a strike in Marikana, a mining town in South Africa to help not only the mine workers but the women who supported the men who went on strike. The case study findings showed that there was a clear need to use eco-feminist activism in the mining associations as per the ideas and lessons drawn from the three selected examples to overcome the oppression of women and damage to the environment in small-scale mining in Zambia.
Is the Social Tenure Domain Model a Suitable Land Reform Tool for Zambia’s Customary Land
(CRC Press, 2020) Fatima Mandhu
Security of tenure is a key aspect of responsible land administration and land management. Land tenure reforms are complex, and require financial as well as human resources to produce effective results. In Zambia, tenure reform has been hampered by lack of resources, as well as the relationship between statutory tenure and customary tenure under the dual land tenure system that has been inherited from the colonial era. The two tenure systems have been existing alongside each other, creating a number of conflicts such as one system being superior to the other. The introduction of STDM as a flexible form of tenure using formal as well as informal rights is a possible solution to equate the rights held under statutory and customary tenure. This chapter examines how STDM has been piloted in certain customary areas to improve tenure security and resolve land disputes. The methodology adopted for this chapter is a qualitative approach using decided cases to evaluate the possibility of STDM resolving conflicts between statutory and customary tenure. The initial findings show that STDM as a fit-for-purpose approach will not only assist in resolving land disputes, but will guide land tenure reforms through an approved land policy. Request access from author on fatima.mandhu@zcasu.edu.zm
Corporate Social Responsibility in the Extractive Industries of Namibia, South Africa and Zambia: Choices and Consequences
(2016) Hanri Mostert; Kangwa-Musole Chisanga; Janine Howard; Fatima Mandhu