Increasing tax revenue: tax administration reform and broadening the tax base

The Zambia Revenue Authority (ZRA) is focused on improving tax administration and broadening the tax base. However, challenges associated with tax in the informal sector persist. The existing informal sector taxation regime involves several presumptive taxes; this was introduced in 2003-4. Broadening the tax base to encompass a growing share of the informal sector is a priority for the ZRA and Ministry of Finance.