00974nam a22001337a 4500 Norman Mukwakwami Illicit Financial Flows in Zimbabwe’s Artisanal Mining Sector Penhalonga Project263 2013 8p 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. natural resources taxes illicit wealth corruption tax evasion smuggling http://iffoadatabase.trustafrica.org/iff/illicit_financial_flows_in_zimbabwe_artisanal_mining_sector.docx CF 315 315