Research Institute

The intellectual engine of ODD Global.

Original, peer-grade research that informs every advisory engagement and every course we teach.

Focus areas

Eight fields of inquiry.

Economics Research
Taxation Research
Corruption Research
Public Policy Research
Business Environment Research
Governance Research
African Development Research
Institutional Research Research

Latest

Publications & reports

TaxLinkedIn

A Legal and Practical Guide to Digital Income under Zimbabwean Tax Law

A clear breakdown of how Zimbabwean tax law treats income earned online — from content creators to digital traders. Covers what qualifies as taxable digital income, the obligations involved, and the practical steps to stay compliant.

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IndustryLinkedIn

Structural Transformation of the Digital Content Creation Industry

An analysis of how the digital content creation industry is reshaping work, revenue and regulation. Examines the shift from informal hustle to a structured economic sector, and what this means for creators, platforms and policymakers.

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TaxLinkedIn

When TARMS grants the Exemption, who bears the burden of proof?

TARMS may grant an exemption, but ZIMRA can still challenge it. This piece unpacks where the burden of proof actually sits, what taxpayers must keep on file, and how to defend an exemption if it is later questioned.

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