| [1] | African Union (2023). Agenda 2063: Governance Targets.
|
| [2] | BBC News (2020). Zimbabwe Targets Illicit Wealth in Anti-Corruption Efforts.
https://www.bbc.com/news/world-africa-53128604
|
| [3] | Chikukwa, A. (2022). Evaluating the Practical Outcomes of Whistle-Blower Programs in Zimbabwean Institutions. Ethics & Accountability Journal, 12, 89-104.
|
| [4] | Chiweshe, N. (2022). Investigative Journalism and Anti-Corruption Advocacy in Zimbabwe. African Media Review, 21, 78-95.
|
| [5] | Dube, L., & Nyamazana, T. (2023). Performance-Based Incentives in Enhancing Accountability: A Study of ZIMRA. Accountability Journal, 16, 101-115.
|
| [6] | Economic Community of West African States (2023). Integrity Management Initiatives.
|
| [7] | Global Investigations Review (2019). Zimbabwe Introduces Unexplained Wealth Orders.
https://globalinvestigationsreview.com
|
| [8] | Gono, E., & Tafirenyika, M. (2023). Integrating International Anti-Corruption Benchmarks into Local Revenue Frameworks. International Policy Studies, 11, 72-90.
https://www.herald.co.zw/corruption-zimra-official-loses-house/accessed 2 January 2025
|
| [9] | International Monetary Fund (2023). Fiscal Transparency Code.
|
| [10] | Kaseke, E. (2022). Training and Ethical Governance in Public Institutions: Lessons from ZIMRA. Governance & Leadership Review, 15, 33-49.
|
| [11] | Kenya Revenue Authority (2023). Digital Innovations in Revenue Collection.
|
| [12] | Mhizha, R. (2022). The Role of ICT in Streamlining Tax Administration in Zimbabwe. Tech & Policy Review, 19, 56-74.
|
| [13] | Mlambo, T. et al. (2021). Public-Private Partnerships in Enhancing Integrity in Zimbabwe’s Revenue Systems. Journal of Governance Studies, 14, 45-62.
|
| [14] | Moyo, P. et al. (2023). Cultural Norms and Anti-Corruption Frameworks in Zimbabwe. Governance & Society, 8, 24-38.
|
| [15] | NewsDay Zimbabwe (2021). Unexplained Wealth Orders: Here to Stay.
https://www.newsday.co.zw/opinion-amp-analysis/article/54353/unexplained-wealth-orders-here-to-stay
|
| [16] | Nkomo, T., & Musingafi, M. (2021). Automated Revenue Systems and Corruption Reduction in Urban Councils: A Zimbabwean Case Study. Journal of Public Administration Research, 18, 67-82.
|
| [17] | Rwanda Revenue Authority (2023). Annual Report on Governance and Integrity.
|
| [18] | South African Revenue Service (2023). Lifestyle Audit Mechanisms.
|
| [19] | Southern African Development Community (2023). Anti-Corruption Strategies.
|
| [20] | Sunday Mail (2020). Unexplained Wealth Orders Boost Anti-Graft Drive.
https://www.sundaymail.co.zw/unexplained-wealth-orders-boost-anti-graft-drive
|
| [21] | The Chronicle (2022). Integrity Committees Help Curb Corruption.
https://www.chronicle.co.zw/integrity-committees-help-curb-corruption/
|
| [22] | The Sunday Mail (2022). 114 State Companies Set up Integrity Committees.
https://www.sundaymail.co.zw/114-state-companies-set-up-integrity-committees
|
| [23] | Transparency International (2023). Corruption Perceptions Index.
|
| [24] | Transparency International Zimbabwe (2023). Whistle-Blower Protections and Integrity Systems in Zimbabwe.
|
| [25] | Veritas Zimbabwe (2019). Money Laundering and Proceeds of Crime Amendment Bill.
https://www.veritaszim.net/sites/veritas_d/files/Money%20Laundering%20and%20Proceeds%20of%20Crime%20Amendment%20Bill.pdf
|
| [26] | World Customs Organization (2023). Revised Arusha Declaration.
https://www.wcoomd.org/-/media/wco/public/global/pdf/about-us/legal-instruments/declarations/revised_arusha_declaration_en.pdf?la=en
|
| [27] | Zimbabwe Revenue Authority (2023). ZIMRA Integrity Promotion Framework.
|
| [28] | ZimLII (2023). Chibage and Another v. Prosecutor-General and 3 Others (High Court Judgment).
https://zimlii.org/akn/zw/judgment/zwhhc/2023/265/eng%402023-06-30
|
