Illicit Financial Flows in Zimbabwe’s Artisanal Mining Sector Norman Mukwakwami natural resources taxes illicit wealth corruption tax evasion smuggling Zimbabwe is severely affected by the problem of illicit financial flows (IFFs) in the extractives industry. The artisanal mining sector is one of the worst affected sectors. Zimbabwe’s legislation around artisanal mining was not designed with the problem of illicit financial flows in mind. Artisanal mining is a mostly poverty-driven, rural activity which has debilitating environmental impacts. The formalization of this sector should be the first step towards reducing illicit financial flows. Penhalonga Project263 2013 2013 Text 8p http://iffoadatabase.trustafrica.org/iff/illicit_financial_flows_in_zimbabwe_artisanal_mining_sector.docx