An evaluation of the revenue appeals tribunal
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An efficient mechanism for dispute resolution is an indispensable tool for political, social and economic growth. It is against this background that government in its quest to enhance economic development legislated for the creation of the Revenue Appeals tribunal as a specialized institution that could speedily facilitate the settlement of tax disputes. The creation of the Tribunal was also seen as a way of decongesting the mainstream court process. The study therefore is an evaluation of the effectiveness of the Tribunal as a tool for enhancing speedy delivery of justice through efficient adjudication of tax disputes by examining among others the adequacy of both the legal and institutional framework of the Revenue Appeals Tribunal, identifying factors, legal and non-legal, that tend to hinder the efficient operation of the Tribunal and to make appropriate recommendations that could help strengthen the institution so that it can be able to fulfill its statutory mandate. The study focused on the evaluating the performance of the Tribunal through interviews conducted with selected stakeholders including the Tribunal members, staff at the Tribunal and other major stakeholders such as the Zambia Revenue Authority and private businesses. In addition a review of relevant literature and the Internet was done and this provided a lot of useful insight in enriching the study. The study is arranged in five chapters. Chapter one introduces the problem to be evaluated. Chapter two discusses the historical development including the legal and institutional framework of the Revenue Appeals Tribunal. The chapter also outlines the main administrative procedures of the Tribunal. Chapter three identifies and evaluates the Tribunal against the various legal factors that have impeded on the efficient dispensation of justice by the Tribunal while chapter four identifies and evaluates the Tribunal against some non-legal factors that have impeded on the efficient dispensation of justice by the Tribunal. These two chapters also state the case for reforming the Tribunal. Tribunal. Finally chapter five sets out the conclusions and the recommendations of the study.
SubjectRevenue Appeals Tribunal--Zambia
- Law