IDEAS home Printed from https://ideas.repec.org/p/qed/dpaper/88.html
   My bibliography  Save this paper

Reform Of Indirect Taxes For Zambia :Administration And Policy

Author

Listed:
  • FRANK FLATTERS
  • Glenn Jenkins

    (Queen's University, Kingston, On, Canada)

  • IAN ROXAN

Abstract

Indirect 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.

Suggested Citation

  • FRANK FLATTERS & Glenn Jenkins & IAN ROXAN, 1991. "Reform Of Indirect Taxes For Zambia :Administration And Policy," Development Discussion Papers 1991-02, JDI Executive Programs.
    • Handle: RePEc:qed:dpaper:88
    as

    Download full text from publisher

    File URL: https://cri-world.com/publications/qed_dp_88.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Indirect Taxes; reform; administration; policy; Zambia;
    All these keywords.

    JEL classification:

    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:qed:dpaper:88. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Mark Babcock (email available below). General contact details of provider: https://edirc.repec.org/data/qedquca.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.