Chapter 17 of the Constitution of Zimbabwe enshrines the parameters for Zimbabwe’s financial management. That means, setting the framework for revenue collection into the consolidated revenue fund, and, on the other hand, how such resources must be allocated.
The key policy question is, are Zimbabweans satisfied with how the Government is collecting revenue and using it? In other words, are the principles of transparency and accountability in public finance management seen as the order? Is the tax burden fair, and are resources distributed equitably across geography, sectors, among other categories?
In recent years, 2023 and 2024 in particular, the Mutapa Investment Fund was reconstituted. Several public institutions were consolidated into this mega entity. The process insulated the Mutapa Fund and its institutions from both Parliamentary and public oversight. The movers of that motion hold that the public and Parliamentary consultation process is too bureaucratic, hence creating transactional costs for Mutapa. On the other hand, some economists and analysts argue that the Constitution ought to be respected, and all public institutions must remain under Parliamentary oversight.
On the revenue collection side, the Minister of Finance recently proposed a raft of taxation changes, reducing several levies, taxes, and fees in a bid to reduce the cost of doing business in Zimbabwe. These measures are expected to come into effect on January 1, 2026. Another policy question emerges- are these proposed tax reforms sufficient and exhaustive enough to induce economic activity in the economy?
It is due to the lack of public voices and opinions that the Zimbabwe Taxpayers Platform (ZITAP) commissioned a tax perception survey to find out how Zimbabweans view this Government’s performance vis-à-vis Chapter 17.
The survey took place between September and October 2025 with the results expected to be launched in November 2025. The views of Zimbabweans are crucial, especially for policy makers to ensure that their rates and frameworks remain in keeping with the Constitution and the pulse of the nation.