00930nam a22001097a 4500100002200000245006800022260003400090300000700124520050300131650007600634856011000710  aNorman Mukwakwami  aIllicit Financial Flows in Zimbabwe’s Artisanal Mining Sector  aPenhalongab Project263c2013  a8p  aZimbabwe 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.  anatural resources taxes illicit wealth corruption tax evasion smuggling  uhttp://iffoadatabase.trustafrica.org/iff/illicit_financial_flows_in_zimbabwe_artisanal_mining_sector.docx