Zambia has undertaken significant efforts in reducing the tax burden for investors. This chapter investigates to what extent the Zambian tax burden is linked to broader development objectives, how tax planning benefits from international collaboration, and what influence tax incentives have on tax-planning activities. This analysis suggests that Zambia needs to do more to increase its domestic resource mobilization through simplifying and unifying its tax structures, which would notably include taking a fresh look at its fiscal incentives schemes.