The problem of revenue leakages through transfer pricing remains unabated, and an examination of possible causes is a continuum. This study provides a nuanced examination of the interaction between MNCs and the tax consultants (TCs) which is treated with mixed views in the existing literature....

The anecdote of the study is to determine the optimal threshold levels of non-interest income that stimulate financial performance of ten Zimbabwean commercial banks using non-interest income disaggregates over 2009 – 2020. Financial performance has become a trending concept in corporate...

A tanulmány többféle módszert alkalmaz a zimbabwei kormányközi költségvetés-kiegyenlítés modellezésére. A javasolt fiskális kapacitásmodell preferáltsága azon az érven nyugszik, hogy a nem igazolt vertikális költségvetési egyensúlytalanság szerkezeti kérdés, amelyre a...

The paper deploys a mixed method approach in modelling intergovernmental fiscal equalisation in Zimbabwe. The desirability of the proposed fiscal capacity model is premised on the argument that the anecdotal vertical fiscal imbalance is a structural issue whose antidote is reassignment of...

The problem of revenue leakages through transfer pricing remains unabated, and an examination of possible causes is a continuum. This study provides a nuanced examination of the interaction between MNCs and the tax consultants (TCs) which is treated with mixed views in the existing literature....

Upsurge in bank failure cases under a more stable currency environment are rare, but the Zimbabwean case raised a lot of questions, which justified the need to deeply investigate sources of bank failures. This is considered an imperative move considering the impact that bank failures pose to...

There was troublesome development in non-performing loans since the inception of multiple-currency regime in Zimbabwe. The study investigated determinants of nonperforming loans in Zimbabwe using a panel of eight (8) banks. Using decomposed monthly data from 2009 to 2013, a combination of static...

Purpose: The life insurance industry has been exposed to high levels of longevity risk born from the mismatch between realized mortality trends and anticipated forecast. Annuity providers are exposed to extended periods of annuity payments. There are no immediate instruments in the market to...

Purpose: The anecdote of this paper is to bring the aid effectiveness debate to the sub-national level using the change in night lights as an alternative measure of economic activity. We observe non-robustness of results regarding the effects of aid types on development in antecedent literature...