Zambia Budget Review: Revenue and Expenditure (2004-2014) by Kampamba Shula

1.          Trend analysis 1.1.       Revenue 1.1.1.      Overview ·         The highest revenue collections in the past 10 has been from Valued added tax followed by PAYE then by Customs, Excise and Trade Taxes....

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2015 Budget Review and Analysis by Kampamba Shula

2015 Budget 1.1. Economic developments in 2014 • Current estimates are that the Zambia economy will create 120,000 new formal sector jobs mostly from the private sector. • Preliminary projections are that real GDP growth will be higher than the projected 6.5 percent for this year. This will be mainly driven by a good harvest in the 2013/2014 farming season, increased...

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VAT Rule 18 Analysis : The Amber Rose and Wiz Khalifa Example by Kampamba Shula

VAT Rule 18: Background and Current Affairs Valued Added Tax Rule No. 18 has been in existence since 1997 with the intention of making Zambian exports competitive through VAT refunds on exports. Under Rule 18, the requirement to obtain information from importers outside Zambia’s jurisdiction has proved impractical and results in delayed processing of VAT refunds. According...

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