01171nam a2200145   4500100003100000245009600031260005200127300000900179490005700188520062700245650007000872856006100942942000701003999001501010  aChileshe, C. and Chata, H.  aThin Capitalisation and Illicit Financial Flows in Africa: A Case of Zambia's Mining Sector  aSenegalbTrustAfrica and Ford Foundation c2017  a49p.  aIllicit Financial Flows Research Series: Issue No. 4  aThis 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.   aZambia, Mining, Natural Resources, IFFs, Capitalisation, Taxation  uiffoadatabase.trustafrica.org/iff/Zambia TrustAfrica.pdf  cCF  c1002d1002