Zambia

Zambia’s 2018/2019 peer review report included a recommendation to take steps to implement legislation to impose a CbC reporting filing requirement. Zambia has since introduced such a filing requirement but it has not been possible to carry out a review of this legislation. The recommendation to implement legislation is therefore removed and a review of the legislation will take place in the next peer review.

La Zambie compte 23 conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs. L’une de ces conventions, celle conclue avec la Suisse, est conforme au standard minimum.

Zambia has 23 tax agreements in force, as reported in its response to the Peer Review questionnaire. One of those agreements, the agreement with Switzerland, complies with the minimum standard.

Zambia was first reviewed during the 2018/2019 peer review. This report is supplementary to that previous report (OECD, 2018[2]).

Zambia has 23 tax agreements in force, as reported in its response to the Peer Review questionnaire. Its agreement with Switzerland complies with the minimum standard. Zambia has not signed the MLI.

La Zambie compte 23 conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs. Sa convention avec la Suisse est conforme au standard minimum. La Zambie n’a pas signé l’IM.

This peer review covers Zambia’s implementation of the BEPS Action 5 transparency framework for the year 2018. The report has four parts, each relating to a key part of the ToR. Each part is discussed in turn. A summary of recommendations is included at the end of this report.

This report is Zambia’s first annual peer review report. Consistent with the agreed methodology this report covers: (i) the domestic legal and administrative framework, (ii) the exchange of information framework as well as (iii) the appropriate use of CbC reports. There is no filing obligation for a CbC report in Zambia yet.

This chapter provides a detailed assessment of the current state of data collection and availability, in terms of quality and completeness, at the level of the national education system in Zambia. Zambia has acceptable capacities to produce the statistics requested through the system-level questionnaire. The country has established mechanisms for conducing high-stakes national examinations and national assessments, as well as implementing international student learning assessments. Legislative instruments are in place to guide the education system’s implementation, to regulate its human resources, and to authorise the activities of various data-producing entities. Challenges include tracking data in expenditure in private institutions, the coverage of education statistics in pre-primary education, and the timely publication of examination and assessments results.

Este capítulo presenta el Programa de Educación Cívico-Tributaria de Zambia. En primer lugar, hace un recorrido por el programa al completo y sus objetivos, y prosigue centrándose en un elemento en concreto: el Canal de Fiscalidad radiofónico. Por último, analiza el impacto y las enseñanzas extraídas a raíz de la iniciativa, y apunta brevemente a los futuros pasos en este ámbito.

This chapter presents Zambia’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, the tax chat on the radio. It subsequently looks at the impacts and lessons learnt of the initiative, followed by an outlook on next steps.

Ce chapitre présente le programme d'éducation des contribuables de la Zambie. Il décrit d'abord les objectifs généraux du programme, suivi d’un point sur un élément spécifique, les débats sur les impôts. Il examine par la suite l'impact et les leçons à tirer de l'initiative, suivie par un aperçu des prochaines étapes.