The degree of tax compliance1, in a country’s population plays a critical role in shaping its tax revenue base. While high levels of tax compliance bolster revenue collection, low levels of compliance erode tax bases and pose a significant threat to developmental efforts.
Tax Incentives can be defined as special exclusions, exemptions, or deductions that provide special credits, preferential tax rates or deferral of tax liability
Agriculture plays an important role in the lives of many Zambians. The sector provides employment for approximately 70% of the labor force in Zambia. It is estimated that approximately 1.6 million small-scale farms and about 1,000 large-scale farms characterize the sector. This farming population is clustered in two principal areas:
- In central Zambia: The area stretches along line of rail running from Victoria Falls in the Southern province to the Copperbelt in the North, and
- In the Eastern part of Zambia: The area borders Malawi and Mozambique.