USAID Revenue for Growth Project FY 2023 Q3 Final Report

The project's objectives are to strengthen tax policy, enhance public-private dialogue, and improve the capacity to address emerging fiscal policy and management issues. Technical assistance activities under Objective 1 focused on improving revenue administration, including the Corporate Income Tax (CIT) gap, debt management, and the Audit Process Optimization Project (APOP). The project also implemented an operating model and provided training and capacity building for tax officials. Additionally, activities were planned for the next reporting period, including the implementation of a debt management project and the development of a training plan for tax officials. Under Objective 2, technical assistance activities aimed to strengthen tax policy, including the implementation of a Document Management System (DMS) at the Ministry of Finance and National Planning (MoFNP), the development of policies for Artisanal and Small-Scale Mining (ASM), and the harmonization of CIT. The project also conducted a rental income tax gap study, implemented digital tax stamps, and conducted a gaming and betting study. Activities planned for the next reporting period included the development of a CIT policy and the implementation of a digital tax stamp system. Objective 3 focused on enhancing public-private dialogue, including an IMF roundtable discussion, a tax awareness grant, and a tax capacity building grant. The project also engaged with the private sector and collaborated with the Zambia Institute for Policy Analysis and Research (ZIPAR). Activities planned for the next reporting period included the implementation of a tax awareness campaign and the development of a private sector engagement plan. Objective 4 aimed to enhance the capacity to address emerging fiscal policy and management issues, including technical assistance activities for the Ministry of Health. The project supported the production of the National Health Accounts, facilitated a National Health Financing Dialogue, and provided technical assistance on health sector development. Activities planned for the next reporting period included the development of a health sector development plan and the implementation of a health financing project. The project's progress was monitored through various indicators, including the implementation of technical assistance activities, the development of policies and plans, and the engagement with stakeholders. The project's success was measured through the improvement of tax and non-tax revenue administration and compliance, the strengthening of tax policy, and the enhancement of public-private dialogue and capacity to address emerging fiscal policy and management issues.