Reform Of Indirect Taxes For Zambia :Administration And Policy
AbstractIndirect taxes currently account for more than 50 percent of the government of Zambia’s non-capital recurrent revenues. For 1990, it is estimated that customs duties accounted for about 25 per cent of total indirect taxes, with import sales amounting to 34 per cent, local sales taxes 18 per cent, and excise taxes raising 23 per cent. There are many positive aspects to the current situation of the customs, excise and sales tax systems. A significant rationalization of the tariff structure has been implemented this year. There are only two rates of import sales taxes (20 and 0 per cent). Basically a value added tax type of administration is used to integrate the sales taxes on imported and locally produced goods at the manufacturer’s level. While the administrative procedures could be significantly streamlined and modernized, the fundamentals in terms of available personnel and the current plans of senior management to simplify and strengthen the sales tax system is an excellent basis for moving forward.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by JDI Executive Programs in its series Development Discussion Papers with number 1991-02.
Length: 17 pages
Date of creation: May 1991
Date of revision:
Indirect Taxes; reform; administration; policy; Zambia;
Find related papers by JEL classification:
- H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Bahman Kashi).
If references are entirely missing, you can add them using this form.