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Illicit Financial Flows in Zambia's Integrated Economy: Analysing the effects of illegal taxation practices in the extractives industry on value addition
Mining is an important sector of Zambia's economy. Using the Constitution, legislative measures, and other policy pronouncements, efforts are being made by the Zambian government to maximise opportunities for diversification and value addition from mining to other sectors of the economy. Opportuniti...
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| Format: | Thesis |
| Language: | English |
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Department of Private Law
2023
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| _version_ | 1867613225443393536 |
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| access_status_str | Open Access |
| author | Mulenga, Mwaba Chileya |
| author2 | Titus, Afton |
| author_browse | Mulenga, Mwaba Chileya Titus, Afton |
| author_facet | Titus, Afton Mulenga, Mwaba Chileya |
| author_sort | Mulenga, Mwaba Chileya |
| collection | Thesis |
| description | Mining is an important sector of Zambia's economy. Using the Constitution, legislative measures, and other policy pronouncements, efforts are being made by the Zambian government to maximise opportunities for diversification and value addition from mining to other sectors of the economy. Opportunities have been identified mainly in the form of employment creation, skills development, increased production using local goods and services, and integration into the mining value chain. Traditionally, Zambia's mining industry has been dominated by foreign multinational companies since the early 1900s. Therefore, multinational companies as major capital investors are key actors that anchor other service providers in the mining value chain. Their involvement therefore largely contributes to, and in some instances detracts from, the success of these measures to maximise value addition. This research explores the interaction of these companies and other local Zambian businesses in the light of the country's goals for industrialisation and diversification in an integrated multi-sector economy. By analysing the overall legal and economic context in which multinational companies operate, this research demonstrates that illegal tax practices by multinational companies have discernible adverse effects on revenue where funds are syphoned out of the economy illicitly. Also, this research evaluates the multi-dimensional effects of these practices and emphasises that value addition efforts throughout the mining value chain are particularly adversely impacted. The research identifies and critiques inadequacies in the law that fail to address the resultant challenges for local businesses such as lost opportunities for funding and capacity. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/37674 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:32:45.765Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| publisher | Department of Private Law |
| publisherStr | Department of Private Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/37674 Illicit Financial Flows in Zambia's Integrated Economy: Analysing the effects of illegal taxation practices in the extractives industry on value addition Mulenga, Mwaba Chileya Titus, Afton Chege, Kennedy Law of Mineral and Petroleum Extraction and Use Mining is an important sector of Zambia's economy. Using the Constitution, legislative measures, and other policy pronouncements, efforts are being made by the Zambian government to maximise opportunities for diversification and value addition from mining to other sectors of the economy. Opportunities have been identified mainly in the form of employment creation, skills development, increased production using local goods and services, and integration into the mining value chain. Traditionally, Zambia's mining industry has been dominated by foreign multinational companies since the early 1900s. Therefore, multinational companies as major capital investors are key actors that anchor other service providers in the mining value chain. Their involvement therefore largely contributes to, and in some instances detracts from, the success of these measures to maximise value addition. This research explores the interaction of these companies and other local Zambian businesses in the light of the country's goals for industrialisation and diversification in an integrated multi-sector economy. By analysing the overall legal and economic context in which multinational companies operate, this research demonstrates that illegal tax practices by multinational companies have discernible adverse effects on revenue where funds are syphoned out of the economy illicitly. Also, this research evaluates the multi-dimensional effects of these practices and emphasises that value addition efforts throughout the mining value chain are particularly adversely impacted. The research identifies and critiques inadequacies in the law that fail to address the resultant challenges for local businesses such as lost opportunities for funding and capacity. 2023-04-04T10:09:44Z 2023-04-04T10:09:44Z 2022 2023-04-04T08:40:50Z Master Thesis Masters LLM http://hdl.handle.net/11427/37674 eng application/pdf Department of Private Law Faculty of Law |
| spellingShingle | Law of Mineral and Petroleum Extraction and Use Mulenga, Mwaba Chileya Illicit Financial Flows in Zambia's Integrated Economy: Analysing the effects of illegal taxation practices in the extractives industry on value addition |
| thesis_degree_str | Master's |
| title | Illicit Financial Flows in Zambia's Integrated Economy: Analysing the effects of illegal taxation practices in the extractives industry on value addition |
| title_full | Illicit Financial Flows in Zambia's Integrated Economy: Analysing the effects of illegal taxation practices in the extractives industry on value addition |
| title_fullStr | Illicit Financial Flows in Zambia's Integrated Economy: Analysing the effects of illegal taxation practices in the extractives industry on value addition |
| title_full_unstemmed | Illicit Financial Flows in Zambia's Integrated Economy: Analysing the effects of illegal taxation practices in the extractives industry on value addition |
| title_short | Illicit Financial Flows in Zambia's Integrated Economy: Analysing the effects of illegal taxation practices in the extractives industry on value addition |
| title_sort | illicit financial flows in zambia s integrated economy analysing the effects of illegal taxation practices in the extractives industry on value addition |
| topic | Law of Mineral and Petroleum Extraction and Use |
| url | http://hdl.handle.net/11427/37674 |
| work_keys_str_mv | AT mulengamwabachileya illicitfinancialflowsinzambiasintegratedeconomyanalysingtheeffectsofillegaltaxationpracticesintheextractivesindustryonvalueaddition |