THE TAXATION SYSTEM IN ZAMBIA

Conceptually, developmental needs can be funded from both private and public sources. Resources from private entities can be provided through domestic private borrowing while resources from public entities are provided mainly through taxation as well as from foreign sources. Zambia needs a significant increase in income from donor countries in addition to local resources if it is to meet the Millennium Development Goals (MDGs). Given the immense difficulties of raising sufficient taxes and the costs to economic efficiency and equity, there is a case for supporting alternative sources of funding for developing countries. What this means is that tax is just one form of funding development, and if other sources fall, then tax resources have to increase to maintain the balance. However, can the Zambian tax system achieve this?Zambia is facing tax performance challenges that need to be addressed urgently. The declining tax performance in the recent past has been caused by the proliferation of tax incentives in Zambia. The premise of this study is that Zambia can equitably and efficiently raise enough resources through taxation and raise the necessary finances for development, address the needs of the poor and improve social justice. The purpose of the study is to contribute to the existing body of knowledge on the tax system in Zambia by identifying the key challenges and possible success factors. It made use of qualitative and quantitative analysis based on data compiled from various sources. The study found that the Zambian tax system has performed well In terms of meeting set targets and increasing domestic revenues in the national budget. However, it has not fully exploited other sources of revenue that can supplement tax revenues. The tax system has shown signs of becoming less productive due to the fall in trade tax revenues and a long term decline in VAT. The tax system in Zambia was found to be unfair as it puts high burden especially on the middle-class and some economic sectors. Tax regime were put in place for the informal sector but its performance has not been impressive. Administrating the informal sector has several challenges such as a cash-based economy that reduces ability to audit transactions, improper record keeping and political interference. This study has endeavoured to contribute to the existing body of knowledge on the tax system in Zambia by identifying the key challenges and possible success factors. The study will assist the JCTR to fully comprehend the taxation system in Zambia with the aim of forming knowledgeable and evidence based opinions on how it affects social justice

Iron absorption from iron-biofortified sweetpotato is higher than regular sweetpotato in Malawian women while iron absorption from regular and iron-biofortified potato is high in Peruvian women

Background: Sweetpotato and potato are fast-maturing staple crops and widely consumed in low- and middle-income countries. Conventional breeding to biofortify these crops with iron could improve iron intakes. To our knowledge, iron absorption from sweetpotato and potato has not been assessed. Objective: The aim was to assess iron absorption from regular and iron-biofortified orange-fleshed sweetpotato in Malawi and yellow-fleshed potato and iron-biofortified purple-fleshed potato in Peru. Methods: We conducted 2 randomized, multiple-meal studies in generally healthy, iron-depleted women of reproductive age. Malawian women (n = 24) received 400 g regular or biofortified sweetpotato test meals and Peruvian women (n = 35) received 500 g regular or biofortified potato test meals. Women consumed the meals at breakfast for 2 wk and were then crossed over to the other variety. We labeled the test meals with 57Fe or 58Fe and measured cumulative erythrocyte incorporation of the labels 14 d after completion of each test-meal sequence to calculate iron absorption. Iron absorption was compared by paired-sample t tests. Results: The regular and biofortified orange-fleshed sweetpotato test meals contained 0.55 and 0.97 mg Fe/100 g. Geometric mean (95% CI) fractional iron absorption (FIA) was 5.82% (3.79%, 8.95%) and 6.02% (4.51%, 8.05%), respectively (P = 0.81), resulting in 1.9-fold higher total iron absorption (TIA) from biofortified sweetpotato (P < 0.001). The regular and biofortified potato test meals contained 0.33 and 0.69 mg Fe/100 g. FIA was 28.4% (23.5%, 34.2%) from the regular yellow-fleshed and 13.3% (10.6%, 16.6%) from the biofortified purple-fleshed potato meals, respectively (P < 0.001), resulting in no significant difference in TIA (P = 0.88). Conclusions: FIA from regular yellow-fleshed potato was remarkably high, at 28%. Iron absorbed from both potato test meals covered 33% of the daily absorbed iron requirement for women of reproductive age, while the biofortified orange-fleshed sweetpotato test meal covered 18% of this requirement. High polyphenol concentrations were likely the major inhibitors of iron absorption. These trials were registered at www.clinicaltrials.gov as NCT03840031 (Malawi) and NCT04216030 (Peru)