Journal of Accounting and Taxation 2141-6664 Academic Journals 10.5897/JAT2023.0564 Nhundu Walter Matamande Wilson * E-mail: nhunduwalt@gmail.com 2023 30 04 2023 29 03 2023 03 05 2023 15 2 64 74 This is an open-access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. This article is available from http://politicalwaffle.uk/journal/JAT/article-abstract/11DA64F70847 The full text article is available as a PDF file from http://politicalwaffle.uk/journal/JAT/article-full-text-pdf/11DA64F70847 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39