Lusaka City Council (LCC) is critical in funding and delivering essential public services across Zambia's capital—however, LCC grapples with persistent underperformance in revenue collection. From 2018-2021, gaps between budgeted and actual revenues averaged over 20%, totalling K264 million in...
Download PDF ↓Tax fraud remains a global issue, with significant economic setbacks for many countries, including Zambia. Traditional methods of tackling this challenge often hinge on labelled datasets, which are scarce due to the slow nature of tax audits and the inherent biases in sample selection. To address...
Download PDF ↓The purpose of this study was to investigate the effects of the minimum wage policy on employment in the retail sector particularly in Lusaka Province. Structural questionaires & interviews were conducted with a sample of respondents and the data analyzed. The study focussed on the multinational...
Download PDF ↓Multinational enterprises abuse transfer pricing to erode the country’s tax base by shifting profits to other jurisdictions thereby depriving the country of revenue that would otherwise be available for development. The aim of this study was to assess the factors affecting transfer pricing tax...
Taxation is the pillar of public sector finance and is therefore critical to the short-term performance and long-term growth of the economy. However, the challenges of collecting taxes in less advanced economies such as Zambia is well documented in the empirical literature, particularly in...
Download PDF ↓The study was designed to explore the challenges and factors affecting government from taxing the informal sector. A mixed methods study design was adopted and 60 traders were enrolled in the study. A short survey questionnaire and in-depth interviews were used to collect data for this study....
This study examines the impact of income taxation (corporate income tax, extractive royalty tax, and pay-as-you-earn) on economic growth in Zambia over the period 1995 to 2015. The study applied a vector error correction model (VECM). The study found that corporate income and pay-as-you earn...
The transition from school to work is a critical phase in the lives of young people that has lasting effects on their entire life courses. There is lack of empirical work on gender wage and labour supply differences in Zambia, especially during the first few years spent by young workers in the...
Download PDF ↓The study explored the effectiveness and sustainability of cost sharing policy in Kabwe urban district. The study had three objectives: to examine the effectiveness of cost sharing on the delivery of quality education; to assess different ways of developing quality education and to explore...
Download PDF ↓The global rise in wage income inequality has been an important topic in labour economics over the past few decades. Many studies have been undertaken to ascertain the factors affecting wage inequality. However, little research exists for Zambia on this topic in spite of the importance that is...