This Background Note seeks to increase public awareness of the huge water resource base that Zambia possesses. It emphasizes the need for enhanced water resource management approaches, by highlighting the effects of various developmental activities on the country’s water resources. The Background Note further underscores the possible effects of population increase and urbanisation on Zambia’s water resources and how these determinants can be utilised for efficient water resource management practices.
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