Zambians Endorse Taxation, Say It Is Fair to Tax the Rich At Higher Rates to Support the Poor
But most citizens say it is difficult to find out what taxes they owe and how the government uses tax revenues.
Key findings
Almost two-thirds (64%) of Zambians said tax authorities always have the right to make people pay taxes.
Most Zambians (70%) said Parliament should hold the president accountable for how the government spends taxpayers' money.
About one in five citizens (22%) said "most" or "all" tax officials are involved in corruption, a less negative assessment than respondents offered for the police (54%), judges and magistrates (26%), and civil servants (25%).
Majorities said it is difficult to find out what taxes they owe (60%) and how the government uses tax revenues (77%).
Almost three-fourths (73%) saw it as fair for the rich to be taxed at higher rates to support the poor, and half (50%) said the government usually uses tax revenues for citizens' well-being.
Zambians were divided over the government's policy of giving mining companies a tax holiday as a way of encouraging investment, with 35% in favour and 40% opposed.
A decade ago, Zambia's tax landscape underwent significant transformation as the government introduced measures to improve tax collection and expand the tax base. Since then, efforts to strengthen tax administration and enhance compliance have continued, including the 2022 Tax Administration Reform Programme aimed at modernising the tax system (International Monetary Fund, 2023). Despite progress, tax evasion and a narrow tax base remain pressing challenges for the country (ActionAid, 2023).
As Zambia struggles with a deepening economic crisis, soaring poverty and inequality, and a crippling energy crisis (World Bank, 2022), a proposal to introduce a wealth tax has gained renewed attention. This comes amid a worsening budget deficit, high unemployment, and skyrocketing living costs (Lusaka Times, 2024).
Some argue that taxes on the wealthy are already sufficient, while others advocate for a progressive wealth tax to address extreme inequality and broaden the government's revenue base (ActionAid, 2022).
According to a 2022 assessment by the Zambia Statistics Agency (2023), the country's wealth is disproportionately concentrated among a small elite, while a significant majority of the population lives below the poverty line. The International Monetary Fund (2022) also identifies this stark wealth inequality as a major hindrance to achieving sustainable economic growth in Zambia.
What are Zambians' attitudes regarding the legitimacy and fairness of their tax system?
Findings from Afrobarometer surveys in Round 8 (2020) and Round 9 (2022) show that most Zambians endorsed the government's right to collect taxes, but many said it is difficult to find out what taxes they owe and how the government uses tax revenues.
A majority said it is fair to tax the rich at higher rates to support the poor. But views were divided on tax holidays for mining companies as a way of encouraging investment and on raising taxes to support increased government services, although a clear majority indicated support for higher taxes to support programmes to help young people.
Edward Chibwili Edward Chibwili is the national investigator for Zambia.
This article originally appeared on Afrobarometer.