This case study assesses whether Zambia’s tax and fiscal policies have been impeded by political and technical constraints. Tax policy is a deliberate—yet intricate—process requiring not just well-measured choices, but also stability. Zambia has undertaken several tax reforms that have included broadening the tax base, establishing a revenue collection agency, and introducing a value-added tax (VAT).
Nigeria’s Low Tax Collection and Poor Quality of Government Expenditure: Political and Administrative Impediments to Improvement
This study examines the political and administrative barriers to domestic resource mobilization in Nigeria, whose tax ratios are significantly lower than those of neighboring countries.