The aim of this study was to empirically examine the effect of the Zambian VAT administrationon tax revenue by analyzing the VAT gap in Zambia. The study attempted to assess from empirical evidence if there is room for the revenue authorities to enhance VAT revenue collection without increasing the rate. The data used in this study was time series data sourced from the Zambia Revenue Authority database of 2020.
Source: rsisinternational.org
Latest Posts in "Zambia"
- Zambia’s 2026 Budget: Tax Amendments, VAT Refunds for Energy, and Increased Customs Duties
- 2026 Budget: Increase in Customs and Excise Duty Rates Announced
- 2026 Budget: VAT Reforms Proposed, Zero Rating for Government Projects and Piped Water
- Zambia Revenue Authority Considers Future Abolishment of Withholding VAT After Current Suspension
- Zambia Revenue Authority Suspends Withholding VAT Due to Successful Smart Invoice System Implementation
