Findings from recent research based on Zambian administrative tax data

In collaboration with the Research and Statistics Unit at the Zambia Revenue Authority (ZRA), UNU-WIDER organizes a dissemination workshop on two studies evaluating tax compliance in Zambia. This event allows all key stakeholders to acquaint themselves with the research undertaken by the ZRA and its collaboration with international partners. 

The goal of the collaboration is to provide robust research knowledge to help improve Zambia’s tax system and to strengthen domestic capacities for revenue collection. Efficient domestic resource mobilization will lead to increased financing of crucial public goods needed for the achievement of the 2030 Agenda for Sustainable Development. 

Two studies are discussed during the event with accompanying research briefs summarizing the findings and policy recommendations. The first examines the impact of a VAT reform implemented in Zambia in 2017 to withhold the value added tax automatically from supplier firms and its impact on tax revenue. The second study analyses potential tax revenue to be gained based on tax audit assessment or outcomes of Zambian firms.

See the Research Briefs:

• Did withholding value-added tax improve revenue collection in Zambia?
• New estimates on the share of tax evasion in Zambia

This initiative is part of the collaboration under the Building up efficient and fair tax systems – lessons based on administrative tax data project, which is part of UNU-WIDER's research and capacity development programme on domestic revenue mobilization (DRM), funded by the Norwegian Agency for Development Co-operation (Norad).