| 000 -LEADER | |
|---|---|
| fixed length control field | 01794nam a22001457a 4500 |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Nalishebo, Shebo |
| 245 ## - TITLE STATEMENT | |
| Title | Uncovering the Unknown: An Analysis of Tax Evasion in Zambia |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | Lusaka |
| Name of publisher | Zambia Institute for Policy Analysis and Research |
| Year of publication | 2014 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 44p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | This study investigates the extent and causes of tax evasion in Zambia including the review of the current legal and administrative measures used by the ZRA in addressing this problem. To investigate tax evasion in Zambia, several methodologies or approaches are used. A comparative assessment of Zambia‘s tax revenue performance relative to countries in the Southern Africa Customs Union (SACU) and Sub-Saharan Africa (SSA) was undertaken. The study reviews the current legal and administrative measures used to address tax evasion. Zambia’s tax revenue declined from 30% of GDP in the 1970s to only an average of 13% of GDP in the 1990s mainly due to the decline in mining revenue and weak tax administration. To address this decline, significant tax reforms were undertaken that included the creation of the Zambia Revenue Authority (ZRA). Despite these reforms, tax revenue collection has to a large extent been unsatisfactory, recording average tax revenue-to-GDP of 17% in the last five years. Some of the key findings are as follows:tax literacy is low,company income tax considered to be the most complicated and most vulnerable to tax evasion,monetary fine as a deterrent to evasion is the most preferred.The article also provide policy recommendations to curtailtax evasion in Zambia. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | TAX EVASION, TAX HAVENS |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Halwampa ,Albert |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://iffoadatabase.trustafrica.org/iff/uncovering_the_unknown-an_analysis_of_tax_evasion_in_zambia.pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | News Articles |
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