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    <link>https://cris.library.msu.ac.zw//handle/11408/386</link>
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    <pubDate>Wed, 22 Apr 2026 17:08:22 GMT</pubDate>
    <dc:date>2026-04-22T17:08:22Z</dc:date>
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      <title>The essential features doctrine: a critical analysis of the Constitutional Amendment Act (no.2) 2021</title>
      <link>https://cris.library.msu.ac.zw//handle/11408/4621</link>
      <description>Title: The essential features doctrine: a critical analysis of the Constitutional Amendment Act (no.2) 2021
Authors: Toendepi, Lloyd Shingai
Abstract: Judicial review of constitutional amendments has always been a contentious issue in constitutional democracies and Zimbabwe is no exception. Thus, this study advocated for the adoption and application of the Essential Features Doctrine by the judiciary in reviewing constitutional amendments. In this context the study made a critical analysis of the provisions of the Constitutional Amendment Act (No. 2) 2021 regarding the independence of the Judiciary and the Prosecutor General including the removal of parliamentary oversight. The main objective being to give the judiciary leeway to review constitutional amendments not only on the basis of procedural compliance but also on substance so as to protect the basic structure of the constitution.&#xD;
 This was done primarily through a desktop research utilizing academic writings, journals and case law authorities. A comparative analysis was also employed in this study using the Indian jurisdiction as the focal point. In the study it was established that the provisions in the Act undermine judicial and prosecutorial independence and violate the system of checks and balances by removing the oversight role of parliament. Basically the amendments violate the basic structure of the constitution and essentially consolidate executive power. Therefore, it recommended the adoption and application of the Essential Features Doctrine by Zimbabwe’s judiciary in constitutional review of amendments which mutilate the basis structure of the constitution. This would restrain the executive from using a pliant legislature from destroying fundamental constitutional values embedded in the constitution.</description>
      <pubDate>Fri, 01 Jan 2021 00:00:00 GMT</pubDate>
      <guid isPermaLink="false">https://cris.library.msu.ac.zw//handle/11408/4621</guid>
      <dc:date>2021-01-01T00:00:00Z</dc:date>
      <dc:creator>Toendepi, Lloyd Shingai</dc:creator>
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    <item>
      <title>An analysis of the legality of the prosecutorial powers of the Special Anti-Corruption Unit.</title>
      <link>https://cris.library.msu.ac.zw//handle/11408/4615</link>
      <description>Title: An analysis of the legality of the prosecutorial powers of the Special Anti-Corruption Unit.
Authors: Ndebele, Shantel Ellinah
Abstract: This study examines the role played by prosecutors in the fight against corruption in Zimbabwe. The main objective of the research is to analyse the legality of the Special Anti-Corruption Unit’s power to prosecute corruption matters. The research argues that the Special Anti-Corruption Unit has no legal justification because its powers conflict with those of the National Prosecuting Authority and it also lacks the independence required of prosecutors. To clearly define the role of prosecutors, the study explores the regional and international best practices on the duties and functions of the prosecutors. The study further gives a comparative analysis of the exclusive role of the National Prosecuting Authority in South Africa and the importance of preserving constitutional independence of prosecutors. A desktop research study is used. The key findings are that for any prosecuting authority to be effective, it must be independent, impartial and must carry out its mandate without influence from the executive. The study concludes by giving recommendations on how to remedy the conflict between powers of the Special Anti-Corruption Unit and those of the National Prosecuting Authority.</description>
      <pubDate>Fri, 01 Jan 2021 00:00:00 GMT</pubDate>
      <guid isPermaLink="false">https://cris.library.msu.ac.zw//handle/11408/4615</guid>
      <dc:date>2021-01-01T00:00:00Z</dc:date>
      <dc:creator>Ndebele, Shantel Ellinah</dc:creator>
    </item>
    <item>
      <title>Rethinking sexual minority rights in the context of Zimbabwean constitution.</title>
      <link>https://cris.library.msu.ac.zw//handle/11408/4031</link>
      <description>Title: Rethinking sexual minority rights in the context of Zimbabwean constitution.
Authors: Muganyi, Tanaka
Abstract: The subject of sexual minority rights is a very controversial issue in the African society. The conventional understanding of sexual minority rights draws its inspiration from culture and religion to the effect that such conduct is unnatural, taboo and has no place in the African social system. Zimbabwe mirrors this conceptualisation of sexual minority rights and both laws and jurisprudence have depicted this intolerance, opting to be associated with the conventional view that shuns sexual minorities. While such is the prevalent ethos, proponents for sexual minority rights have however castigated this discriminatory tendencies in Zimbabwe arguing that laws and conduct that discriminates sexual minority groups run afoul of the international human rights regime. Zimbabweans embraced a new Constitution in 2013 which has an elaborate declaration of rights with the non-discrimination clause (Section 56) as one of the fundamental provisions therein. It is against this development that this study seeks to explore the sustainability of the intolerance towards sexual minorities, legally insofar as Zimbabwe’s Constitution is concerned. It is argued herein that albeit the socio-cultural and religious motives attached to this subject, sexual minority rights must be treated as a human rights issue pursuant to understanding the arguments posed for and against embracing them.</description>
      <pubDate>Sun, 01 Oct 2017 00:00:00 GMT</pubDate>
      <guid isPermaLink="false">https://cris.library.msu.ac.zw//handle/11408/4031</guid>
      <dc:date>2017-10-01T00:00:00Z</dc:date>
      <dc:creator>Muganyi, Tanaka</dc:creator>
    </item>
    <item>
      <title>An assessment of the taxation of Income derived from illegal activities in Zimbabwe</title>
      <link>https://cris.library.msu.ac.zw//handle/11408/3959</link>
      <description>Title: An assessment of the taxation of Income derived from illegal activities in Zimbabwe
Authors: Nyathi, Conrad Clinton Melusi
Abstract: In Zimbabwe, the question as to whether income derived by a taxpayer whilst pursuing illegal activities should be made subject to the Income Tax Act of Zimbabwe  (hereinafter the Act), is a relatively uncharted area of the law. Compared to other jurisdictions like South Africa and the United States of America (hereinafter USA), which have been developing this area of the law through case law and scholarly writings, the subject has been dormant in Zimbabwe. This research will draw comparisons between the taxation regime relating to the taxation of income derived from illegal activities as it stands in Zimbabwe and that of South Africa and the USA. &#xD;
One is only taxed in terms of the gross income they have ‘received’ in any year of assessment, hence the problem arises, does one ‘receive’ income derived from illegal activities? In Zimbabwe, the prominent decision on whether or not income derived from illegal activities is to be taxed is Commissioner of Taxes v G  (hereinafter COT v G). The crux of the Courts finding in this case was that, this form of income is not ‘received’ for purposes of the Act. The court pursued the objective approach to the taxation of income derived from illegal activities.  The objective approach is when a court applies the literal rule of interpretation to the word ‘receive’. According to this approach a taxpayer ‘receives’ an amount if they have legal entitlement over it. Legal entitlement over an amount is absent if, upon such seeming receipt, a legal obligation to pay the amount over to another person immediately arises.</description>
      <pubDate>Fri, 01 Jun 2018 00:00:00 GMT</pubDate>
      <guid isPermaLink="false">https://cris.library.msu.ac.zw//handle/11408/3959</guid>
      <dc:date>2018-06-01T00:00:00Z</dc:date>
      <dc:creator>Nyathi, Conrad Clinton Melusi</dc:creator>
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