Extent of Rental Income Tax Compliance by Taxpayers’ in Zambia: Case of Residential Properties in Kitwe City

Anthony Mushinge, Bwalya Shilengwe, Jeff Kanyense & Chota M. Mwenya
Government mainly raises domestic revenue through taxation such as income tax, value added tax and customs and excise duty. Residential rental income tax is a component of income tax. There is low rental income tax collections in Zambia caused by among other things low taxpayers’ compliance. In order to obtain insights about the actual realities on the ground and using Kitwe city as a case study area, the research evaluated the extent of residential rental...
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