"The report takes a closer look at the relationship between taxation and development in Zimbabwe by examining the various complexities surrounding taxation as a development finance mechanism in Zimbabwe including the current tax framework, the amount and extent of tax evasion and more specifically tax incentives and governance in various sectors of the Zimbabwean economy. The report proffers actionable policy and institutional recommendations to the government of Zimbabwe, its tax arm ZIMRA and civil society for the betterment of the tax system in Zimbabwe."