This report initially looks at previous fragilities and gives a brief description of the Zambian tax system. It further analyses the pre-Covid tax regime following the 6 clusters of topics: (i) Distribution of the tax burden and progressivity; (ii) Revenue sufficiency and illicit financial flows; (iii) Tax competition & corporate incentives; (iv) Effectiveness of the tax administration;(v) Government spending; and (vi) Transparency and accountability.

While doing so, the study encompasses relevant data from the last 10 years and challenges tax policies and offers recommendations accordingly for a future that is bringing even more uncertainty. In Covid-19 context, Zambia’s government can’t build recovery without addressing fairer taxation and understanding the challenges of the past that will only be amplified now.