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Reform Of Indirect Taxes For Zambia :Administration And Policy


  • Glenn Jenkins

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



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

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    References listed on IDEAS

    1. Aaron, Henry J, 1976. "Inflation and the Income Tax," American Economic Review, American Economic Association, vol. 66(2), pages 193-199, May.
    2. Garnaut, Ross & Clunies-Ross, Anthony, 1983. "Taxation of Mineral Rents," OUP Catalogue, Oxford University Press, number 9780198284543, June.
    3. Harberger, Arnold C, 1978. "On the Use of Distributional Weights in Social Cost-Benefit Analysis," Journal of Political Economy, University of Chicago Press, vol. 86(2), pages 87-120, April.
    4. Bird, Richard M., 1989. "Taxation in Papua New Guinea: Backwards to the future?," World Development, Elsevier, vol. 17(8), pages 1145-1157, August.
    5. Glenn Jenkins, 1986. "Taxation Of State-Owned Enterprises," Development Discussion Papers 1986-01, JDI Executive Programs.
    6. Robert Conrad & Malcolm Gillis & Glenn Jenkins, 1980. "Taxation And The Development Of The Mining Sector In Developing Countries," Development Discussion Papers 1980-12, JDI Executive Programs.
    7. Glenn Jenkins, 1977. "Inflation - Its Financial Impact On Business In Canada," Development Discussion Papers 1977-04, JDI Executive Programs.
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    More about this item


    Indirect Taxes; reform; administration; policy; Zambia;

    JEL classification:

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


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