Taxation Relief: A Comparative Study between Zambia and South Africa

Abstract

This research examined the legal fraternity governing tax relief in Zambia, with comparative insights drawn from South Africa and the United Kingdom. It investigated Zambia’s income tax laws. The Tax Administration Act, and other governing Laws, determining their effectiveness in protecting taxpayer rights, advancing compliance, and promoting socio-economic development. The research expands on substantive and procedural contents of DTAs, furthermore allocation of taxing rights, exemption and credit methods, dispute resolution through consensus Agreement Procedure (MAP), and non abusive measures, demonstrating their importance for Zambia’s territorial. tax obligations. The dissertation foresaw the essence of constitutional supremacy, judicial alignment, and administrative fairness in ensuring just and lawful tax relief. Drawing comparative lessons enforcing a clear legislative framework, autonomous tax administration, and international standards to enhance revenue diversity, harmonize double taxation, and champion taxpayer confidence. The findings allude that Zambia can strengthen its tax policies or legal framework by sufficiently improve legislative clarity, institutional alignment to legal reform, treaty implementation, and judicial oversight.