Autonomy In Tax Administration: Is Making The Revenue Authority More Independent The Answer To Increasing Tax Collection In Zambia?

Lusaka, 4th February 2022: Zambia like many other African countries has a unified Semi-autonomous tax administration. In this form of setup, functions of tax administration are granted to a semi-autonomous body- the Zambia Revenue Authority (ZRA). While ZRA is a semi-autonomous entity with a board of directors, there have been concerns raised as regards the actual independence of the authority from political interference as it is anchored under the Ministry of Finance. This has often been cited as a hindrance towards improving tax revenue performance in the country. Indeed, more autonomy of the tax collecting authority- backed with a political will, is likely to improve compliance in paying taxes.

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