A Guide to Zimbabwe Goverment Revenue

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A GUIDE TO ZIMBABWE GOVERNMENT REVENUE | A Toolkit and Guide for Legislators and Civil Society Organizations | | This toolkit is meant to equip Legislators and Civil Society Organizations to effectively monitor the Government of Zimbabwe Revenues as part of the broader Budgetary Policy Analysis and input | | | |

Table of Contents Chapter 1: Introduction 4 1.1 Background 4 1.2 Enabling Legislations 4 1.3 Tax Reforms 5 1.4 Taxes and the economy 6 1.5 The toolkit 6 Chapter 2: Government Revenues categories 8 2.1 Definition of Revenue 8 2.2 Types of Government Revenue 8 2.3 Major Taxes charged in Zimbabwe 10 2.4 Major Tax Types 14 2.5 Non-tax revenues: 14 2.5.1 User charges 14 2.5.2 Administrative
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Prior to independence and up to 2001, the principal tax collection agencies were known as the Department of Taxes and the Department of Customs and Excise. The Department of Taxes was charged with the collection of corporate tax, sales tax, personal income tax, capital gains tax, etc, while the department of Customs and Excise’s duty collected border taxes and the so-called “sin taxes” in the form of liquor and tobacco excise taxes. Economic reforms dictated by the IMF and the World Bank brought in a wave of reforms in the revenue collection capacities of state and its agencies. Aside from the introduction and implementation of user fees in services departments such as schools, clinics and hospitals, the reforms culminated in the combination of the two key departments to form the Zimbabwe Revenue Authority (ZIMRA), headed by a Commissioner General. ZIMRA was established on 19 January 2001 as a successor organisation to the then Department of Taxes and the Department of Customs and Excise following the promulgation of the Revenue Authority Act on February 11, 2000. Among other reasons for this amalgamation were the world trends, desire to improve efficiency by reducing bottlenecks and duplication of roles. This harmonized revenue collection agency worked at purging corruption particularly at border posts, by implementing a complete

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