Domestic Resource Mobilisation For Sustainable Development
Abstract
To ensure that there is equity in bearing the tax burden. The tax burden in Zambia is borne largely by about 500, 000 workers in the formal sector. There is need to ensure that equity prevails where all contribute to the tax net equally according to what each one earns.
Description
After addressing the need for a tax introduction in the informal sector, the informal sector is carefully looked at, some facts about it, debates in the informal sector, the current taxes in the sector and the definition of advance income tax.