Opinions

Environmental and fiscal objectives of carbon tax

Simbarashe Hamudi ZIMBABWE’S carbon tax framework continues to play a central role in the coun­try’s environmental and fiscal poli­cy, with clear legal provisions gov­erning who must pay, how the tax is collected, and the penalties for non-compliance. Enshrined in stat­utory provisions under the Finance Act, the carbon tax applies pri­marily to petroleum products and certain…

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