The administration of indirect taxation system in Zambia : the case of sales tax
Date
2012-08-01
Authors
Mudenda, Ceylon
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Abstract
This dissertation dealt with the problem of identification and registration of firms dealing in sales, taxable goods, in short, the problem of withholding tax.The administration of sale sales tax was under exercise management until 1975 when a separate Act was put in place for relation to the research problem. After stating the problem, objectives of the study such as assessing the sales tax in relation to increase in Government revenue ,impact of sales tax,effect of sales tax on local industrialization,effectiveness of the methods used in identifying and registering dealers and the efficacy of the methods used by the Government to ensure that dealers keep proper records for proper accountability have been outlined in chapter one.The literature review provides the reader with a wide range of views from various researchers in the field of sales tax.The methodology used to collect data was through the review of primary and secondary literature supplemented by unstructured interviews.The data was analysed through the use of some simple statistical interpretation like tables and percentages.The domestic sales management has been represented in Chapter two.In this chapter,it has been shown that during the era in which sales tax was under exercise management,there were some procedural and control problems which were caused by lack of an elaborate policy and transport to perform the job adequately.Sales tax procedures and controls of the 1975 sales tax system have been presented under chapter three.This has been found to be very necessary because it makes it easy to assess the efficacy of this new system in relation to the research problem.Procedures such as registration of sales tax dealers and control mechanisms such as the distress,bond and record system have been looked at in the above mentioned chapter.Sales tax policy and socio-economic development have been analysed in Chapter Four.Areas of interest in this chapter have been,sales tax remission,sales tax policy and resource allocation and utilisation of the incentive system by industries.Problems in sales tax administration were evaluated in Chapter Four while main observations,conclusions and recommendations take their place under five Chapter Five.
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Keywords
Taxation , Taxation-Zambia