Mining Taxation in Zambia: An Evaluation of the Variable Profit Tax

Journal
Munyandi, K.
Zambia
Bulletin for International Taxation 2011 (Volume 65), No. 7
PriceUSD 45

This article evaluates the Zambian variable profit tax system on the basis of the core taxation principles of equity, effectiveness and fiscal neutrality. It seeks to establish the adequacy and appropriateness of the regime in satisfying these taxation principles.