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  <titleInfo>
    <title>Thin Capitalisation and Illicit Financial Flows in Africa: A Case of Zambia's Mining Sector</title>
  </titleInfo>
  <name type="personal">
    <namePart>Chileshe, C. and Chata, H.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">Senegal</placeTerm>
    </place>
    <publisher>TrustAfrica and Ford Foundation</publisher>
    <dateIssued>2017</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <physicalDescription>
    <extent>49p.</extent>
  </physicalDescription>
  <abstract>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. </abstract>
  <subject>
    <topic>Zambia, Mining, Natural Resources, IFFs, Capitalisation, Taxation</topic>
  </subject>
  <identifier type="uri">iffoadatabase.trustafrica.org/iff/Zambia TrustAfrica.pdf</identifier>
  <location>
    <url>iffoadatabase.trustafrica.org/iff/Zambia TrustAfrica.pdf</url>
  </location>
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