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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.

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ZCAS/ZCAS University Institutional Repository

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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 Analysis of the Statutes Governing Zambia’s Land Tenure Security: Regulator And Land Investor Conflicts
(ZCAS University, 2026) Jessica Chisampala
The law as it relates to land tenure plays an important role in determining the certainty of rights held in land. It has a pivotal role that promotes investment confidence and economic development. In the Republic of Zambia, there is a dual tenure system of land administration that recognises leasehold and customary tenure. While both forms of tenure are recognised by statutory law, there persists legal and institutional uncertainties that affect the security of rights held in land. Primarily, security of tenure should be adequately provided for in the statutory law that governs it. Despite the foregoing, land tenure in Zambia gives rise to conflicts between regulators and land investors in Zambia. This research examines the extent to which the recognised forms of land tenure in Zambia are considered secure. It will delve into the existing statutory and institutional frameworks that govern tenure security to provide the reader with a better understanding of the concept. This research further assesses the concept of security of tenure by identifying key characteristics of secure rights in land including, legal recognition, the certainty of outer most boundaries and the protection from third party interference among others. Ultimately, this research will analyse statutes and academic writings to assess the efficacy of Zambia’s dual land tenure system against the indicators it will identify.
Liability to Regulation: A Critical Evaluation of the Legal Framework Governing Mining-Induced Displacement and Resettlement in Zambia
(ZCAS University, 2026) Kisha Jere
Property Transfer Tax Exemptions in Corporate Reorganisations and Equity Contributions in Zambia: A Comparative Analysis with South Africa and Kenya
(ZCAS University, 2026) Jonathan Mwanza
This thesis analyses Zambia’s Property Transfer Tax (PTT) exemption framework, focusing on exemptions for internal corporate reorganisations and non-cash equity contributions. It assesses whether the current legal and administrative structure provides adequate certainty, predictability, and protection against abuse. Using a doctrinal approach, the study examines the Property Transfer Tax Act, Zambia Revenue Authority guidance, tax principles, and comparative practices from South Africa and Kenya, supported by academic and policy literature. The study finds that Zambia’s PTT regime is characterised by significant legal and administrative gaps. Core concepts such as “group of companies”, “internal reorganisation”, and valuation rules for non-cash equity contributions are not clearly defined, resulting in heavy reliance on administrative discretion by the Commissioner-General. The absence of formal interpretive mechanisms, including advance rulings and detailed published guidance, contributes to inconsistent application and legal uncertainty. In addition, the framework lacks robust anti-avoidance measures capable of clearly distinguishing legitimate restructurings from tax avoidance schemes. The thesis concludes that the current regime does not sufficiently balance tax neutrality, legal certainty, and revenue protection. It recommends statutory clarification of key concepts, introduction of advance ruling mechanisms, enhanced administrative guidance, and targeted anti-avoidance provisions, drawing on comparative lessons from South Africa and Kenya, to improve predictability, consistency, and investment confidence.
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."