Document Type



International Law | Tax Law


This report covers a review of the internal training program of Zambia’s Department of Taxes in 1975 and offers numerous suggestions for improvement. The report begins with a brief description of the courses of study in the training program, followed by a discussion of problem areas of the three main components of each course (field training, classroom instruction, and examinations) with recommendations for reform. After noting a general dissatisfaction with the quality of trainees the Tax Department attracts, the report suggests two main avenues for improvement. One avenue is establishing working conditions that attract and keep high-quality individuals. The other is publicizing the Department’s role, the opportunities within, the skills necessary for success, and the job satisfaction employees can expect. The report also suggests several approaches to meet those ends. After proposing some areas for further study, the report concludes with ways Harvard’s International Tax Program can leverage its expertise in tax administration, policymaking, and economics to help Zambia’s government improve the program.