Searching with a thematic focus on Taxation in Zambia
Showing 1-7 of 7 results
- DocumentInternational Centre for Tax and Development, 2019Public finance theory suggests that property tax is an ideal local tax. But it’s also a ‘data-hungry’ tax, making it difficult and costly to administer properly— especially at the local government level where capacity, skills and resources are often lacking.Document
The role of information communication technology to enhance property tax revenue in Africa: a tale of four cities in three countriesInternational Centre for Tax and Development, 2018Information communication technology (ICT) is an important tool to support local governments in their efforts to more efficiently administer property taxes and other own-source revenues. Increasingly, developing countries, including those in Africa, are managing large volumes of data on taxable properties and taxpayers within the ICT environment.DocumentInternational Centre for Tax and Development, 2017The objective of this paper is to help inform future tax reforms related to tax expenditure provisions in Zambia.It sets out how tax expenditures can be categorised, measured and evaluated, and provides guidance on establishing a robust framework for monitoring and evaluating tax expenditures in Zambia.DocumentInternational Centre for Tax and Development, 2012Any investment that involves unrecoverable costs relies on the good faith of the government not to raise taxes after costs have been incurred. Unfortunately, features inherent within the political economy of natural resource industries, and particularly within poor countries, makes a stable investment environment difficult to achieve.DocumentInternational Centre for Tax and Development, 2012What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? This paper examines the analytical foundation, methodological approaches and key findings of available empirical literature on taxpayer behaviour in Africa.Document
Low government revenue from the mining sector in Zambia and Tanzania: fiscal design, technical capacity or political will?International Centre for Tax and Development, 2013The contribution of mining to economic and social development in Sub-Saharan Africa is under increased scrutiny and criticism. Minerals are non-renewable resources, and production represents a transformation from a subsoil to a financial asset.DocumentInternational Centre for Tax and Development, 2016In June 2014, Uganda announced the temporary cessation of bilateral tax treaty negotiations, and a review of its policy towards such treaties.