This study undertakes a comprehensive and detailed review of Zambia’s income tax regime. It is largely guided by UNECA’s analytical framework for direct tax system. In order to inform how the tax system may realistically be reformed, it was necessary to go back to the basics by assessing the base upon which the tax system is premised. By assessing the personal income tax, corporate income tax and mineral royalties, we make a distinction between what the tax base ought to be, what the tax law says about how the taxes should be collected and how they are actually collected.

The study addresses the disincentive features of direct tax revenue mobilization in Kenya. The primary objective was to undertake a broad review of existing income tax laws using the UNECA-developed analytical framework. The aim was to identify key distinctive features and tax base broadening policy options.

This paper reviews the personal income tax, business income taxes, and property tax in Ethiopia using the framework developed by UNECA (2021) and in light of peer countries' and global best practices. Based on identified gaps in the review, we propose changes to the tax law and sketch their associated revenue gains and losses. The study has assessed the prevailing direct tax system in Ethiopia and moreover, identified opportunities and challenges that the system is currently facing to maximize its revenue collection potential.

Domestic resource mobilization has received great focus among developing countries due to role it plays in financing development objectives with minimal reliance on foreign aid. The significance of domestic revenue mobilization has been emphasized in the pursuit of development goals as set out in the Agenda 2030 for Sustainable Development and in the African Union’s Agenda 2063. The achievement of these development goals hinges on Africa’s ability to mobilize sufficient, predictable and timely financial resources.