OECD Investment Policy Reviews: Zambia 2012

image of OECD Investment Policy Reviews: Zambia 2012

OECD's review of investment policy in Zambia reviews the country's investment policy, investment promotion and facilitation, trade and competition policy, tax policy, corporate governance, policies for promoting responsible business conduct, infrastructure development and other aspects of the policy framework for investment.



Tax Policy

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.


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