01171nam a2200145 4500 Chileshe, C. and Chata, H. Thin Capitalisation and Illicit Financial Flows in Africa: A Case of Zambia's Mining Sector Senegal TrustAfrica and Ford Foundation 2017 49p. Illicit Financial Flows Research Series: Issue No. 4 This paper, in a series of illicit financial flows (IFFs) research studies commissioned by TrustAfrica, is a case study of Zambia’s mining sectors and seeks to ascertain the extent to which thin capitalisation may be prevalent and to establish how it is affecting tax revenues for the country. In part, the study evaluates the scope and scale of these IFFs relative to mining sector activities as a whole. Key recommendations relate to the need to create institutional structures that will ensure that thin capitalisation in mining and other sectors is well understood, and mechanisms introduced to manage the practice. Zambia, Mining, Natural Resources, IFFs, Capitalisation, Taxation iffoadatabase.trustafrica.org/iff/Zambia TrustAfrica.pdf CF 1002 1002