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.
The Non-Governmental Organisations’ (NGO) Act No. 16 of 2009 was enacted by the Zambia Parliament on the 26th of August, 2009. The major objectives of this Act are to:
- Provide for the coordination and regulation of NGO’s.
- To establish the Non-Governmental Organisations’ Registration Board (the NGO Board) and the Zambia Congress of Non-Governmental Organisations (the Congress) and
- To enhance transparency, accountability and performance of Non-Govern- mental Organisations
This Policy Brief (PB) sets out the linkages that exist within the mining and other sectors in Zambia and provides recommendations on how they might be strengthened. It argues that the development of these linkages can enhance production, growth, job creation and poverty reduction. The PB illustrates these linkages by conducting a cross sectional analysis of other countries’ deliberate initiatives and policies to utilize the mining sector to strengthen and support other industries. As a basis of best practice, Zambia’s State Owned Enterprise (SOE), Nitrogen Chemical of Zambia (NCZ) is used as an example to demon- strate how linkages can reinforce and have a positive domino effect on other economic sectors.
Zambia’s abundant natural beauty, warm friendly peo- ple and resource wealth exists alongside extreme poverty, especially in rural areas. The tourism sector possesses significant potential to support eco- nomic diversification, broad-based wealth and income generation, but it has not been utilized as a wealth creating and value adding industry.
On 19th November 2014 Government issued Statutory Instrument No. 63 of 2014. The regulation is cited as The Public Service (Retirement Age) Regulations, 2014. The Statutory Instrument refers to the increment of the Statutory Retirement age from 55 years to 65 years for persons serving on pensionable terms in the Public Service.