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Avec la Libye et la Tunisie, une collaboration italienne et européenne sans état d’âme pour bloquer le flux des migrants

LeMonde / Afrique - Tue, 19/05/2026 - 20:00
« Migrants en Méditerranée, la mécanique du silence » (2/4). Le gouvernement Meloni, soutenu par l’Union européenne, finance, équipe et entraîne les gardes-côtes libyens et tunisiens, malgré les exactions commises par ces derniers, afin qu’ils interceptent les exilés en route pour le Vieux Continent.
Categories: Afrique, European Union

One of the Oldest Agricultural Innovations Needs New Actions

Africa - INTER PRESS SERVICE - Tue, 19/05/2026 - 19:47

Sustainable beekeeping is increasingly recognized as a key asset for not only farming communities but for sustainable agrifood systems, the environment and the global community as a whole. Credit: Farai Shawn Matiashe/IPS

By Thanawat Tiensin
ROME, May 19 2026 (IPS)

For thousands of years, humans have kept bees. Beekeeping is a key agricultural activity, yet its full potential remains largely unrealized. Beekeeping produces far more than honey and generates far more income than many have chosen to acknowledge.

The contribution of bees to global agrifood systems runs to hundreds of billions of dollars annually, a figure that should anchor national policy and investment decisions, not appear as a footnote in environmental reports.

The case for investing more substantially in sustainable beekeeping and pollinator conservation can be and has been made at the farm level. When farming practices actively support pollinator health through crop diversification, reduced agrochemical use, and biodiversity-friendly habitat management, the results are measurable and can be significant.

As an example, in cashew cultivation in South India, agroecological farming practices increased the abundance of insect pollinators visiting flowers by nearly 400 percent, with yields trending substantially higher as a result.

Beekeeping generally requires relatively low capital investment, generates income across multiple product streams, and is well-suited to the resource constraints of small-scale producers

Cashew, like many high-value crops, suffers acute yield losses in the absence of pollinators, losses that better conservation of bees and other pollinators can directly address.

Beekeeping generally requires relatively low capital investment, generates income across multiple product streams, and is well-suited to the resource constraints of small-scale producers. In increasingly fragile and climate-stressed environments where other agricultural activities face growing uncertainty, beekeeping has shown unusual resilience.

Of the roughly 25,000 bee species on Earth, only 8 to 11 are honeybees. Around those species, humanity has built very advanced management systems, refined over millennia and now increasingly integrated with modern science. Many countries across the world have made beekeeping a pillar of rural livelihoods, and in 2017 World Bee Day officially entered the United Nations calendar.

Celebrated each year on 20 May, it marks the birthday of Slovenian Anton Janša, a founding figure of modern apiculture. We have made great strides in raising awareness of the importance of bees and other pollinators and the role they play in our lives and now we need to step up our efforts.

One important action that can promote sustainable beekeeping and realize its true economic and food security potential is to recognize bees as a valuable natural asset. When governments include beekeeping in national agriculture investments and support its potential to generate income, they can promote fair and just development of domestic value chains for a range of hive products.

This enables beekeepers to earn higher prices in international markets by producing honey that is sustainable and traceable. FAO’s “Good Beekeeping Practices for Sustainable Apiculture” provide guidelines for sustainable colony management, integrated pest and disease control, habitat stewardship, and the value chain development that allows beekeepers to generate returns beyond raw honey.

These practices, which have been tested across developing country contexts can raise both hive productivity and beekeeper income.

Another key action is to promote sustainable beekeeping through improving extension services, input subsidies, and training programs; these should be designed to help small-scale producers to integrate beekeeping into their production systems, capturing both the pollination benefits and the income from hive products that conventional farm support systems often overlook.

A further and equally important action is to ensure that benefits from beekeeping are accessible and reach those who need them most. Women and young people represent a growing segment of the global beekeeping community and have a lot to gain from having diversified income sources. When they can access training, equipment, and markets on equal terms, productivity and hive health have shown to improve.

The partnership between humans and bees has lasted for thousands of years and continues to evolve.

From the forests of Ethiopia to the pine slopes of Turkey, from the clover fields of Argentina to the manuka hillsides of New Zealand; farmers and beekeepers have long understood what agricultural policy is only beginning to recognize: that sustainable beekeeping and pollinator conservation can be a key asset for not only farming communities but for sustainable agrifood systems, the environment and the global community as a whole.

Thanawat Tiensin is the Assistant Director-General, Director, Animal Production and Health Division, FAO

Can Armenia’s Democracy Prevail?

Foreign Policy - Tue, 19/05/2026 - 19:08
Unconditional Western support for the incumbent prime minister could backfire.

Comment les centres de rétention administrative sont devenus une « extension du milieu carcéral »

LeMonde / Afrique - Tue, 19/05/2026 - 18:30
Le taux d’éloignement des étrangers sans papiers placés en rétention n’a jamais été aussi faible, alors que les durées d’enfermement s’allongent et que les conditions se dégradent.
Categories: Afrique, European Union

The Brief – Learning from the best: Ukraine shares energy resilience lessons

Euractiv.com - Tue, 19/05/2026 - 18:19
As Europe wakes up to the importance of energy resilience, no country has developed such strength as Ukraine. Now others want to learn

NATO 3.0 requires defence production overhaul, alliance commanders say

Euractiv.com - Tue, 19/05/2026 - 18:09
"Enough with fragmentation," a top NATO commander said

Macron launches recycling drive as EU plastic levy bites 

Euractiv.com - Tue, 19/05/2026 - 18:09
France looking at deposit scheme for plastic bottles and reuse strategy

Three Concrete Steps to Advance Palestinian Freedom

Foreign Policy - Tue, 19/05/2026 - 18:02
Legal reform and structural change may lack flair, but they can improve the situation on the ground.

US troop withdrawals from Europe don’t harm NATO defences: top commander

Euractiv.com - Tue, 19/05/2026 - 18:01
The sudden move from Washington followed a spat between Trump and German Chancellor Friedrich Merz over the war in Iran

Virus Ebola en RDC : « La décision des Occidentaux de réduire leur aide a contribué à l’affaiblissement de la chaîne de surveillance sanitaire »

LeMonde / Afrique - Tue, 19/05/2026 - 18:01
Jean Kesaya, le patron d’Africa CDC, l’agence sanitaire de l’Union africaine, dénonce, dans un entretien au « Monde », l’impact de la réduction drastique de l’aide internationale sur la gestion tardive de l’épidémie en cours.
Categories: Afrique, European Union

Ghana to face Ivory Coast in Afcon 2027 qualifying

BBC Africa - Tue, 19/05/2026 - 17:56
Ghana will face fellow West African heavyweights Ivory Coast in qualifying for the 2027 Africa Cup of Nations, which will be co-hosted by Kenya, Tanzania and Uganda.
Categories: Africa, European Union

Deadly Ebola outbreak sets off emergency search for a vaccine

Euractiv.com - Tue, 19/05/2026 - 17:13
No vaccine or treatment currently exists for the Bundibugyo Ebola strain

Désinformation climatique et guerre informationnelle : ingérences étatiques et enjeux sécuritaires

IRIS - Tue, 19/05/2026 - 16:51

La spécificité de la guerre informationnelle réside dans son caractère évolutif : afin d’atteindre efficacement les opinions publiques, elle s’adapte aux environnements sociaux et politiques en se greffant aux thématiques qui suscitent une attention accrue dans les sociétés ciblées. Comme de nombreux autres enjeux, les changements climatiques peuvent donc être intégrés dans le cadre de la guerre informationnelle.

Bien que l’intégration des questions climatiques dans le cadre d’ingérences informationnelles étrangères soit récente, la manipulation de l’information climatique est en réalité une pratique ancienne. Toutefois, la désinformation climatique contemporaine se distingue par la diversité des acteurs impliqués : aux acteurs des énergies fossiles s’ajoutent désormais ceux de la Big Tech, ainsi que des acteurs étatiques. De 2024 à 2026, la désinformation climatique représentait en moyenne 7,7 % de l’ensemble des contenus de désinformation recensés dans l’Union européenne (UE).

La manipulation de l’information climatique recouvre une diversité de pratiques, dont les nuances reposent sur le degré d’intentionnalité. L’UE établit ainsi une distinction entre « mésinformation » – définie comme la « diffusion de contenus faux ou trompeurs transmis sans intention de nuire, même si leurs effets peuvent néanmoins être préjudiciables » – et la « désinformation », définie comme des « contenus faux ou trompeurs diffusés avec l’intention de tromper ou dans un but lucratif ou politique et susceptibles de causer un préjudice public ».

Dans la continuité des travaux menés par l’Observatoire Défense et climat sur l’intégration des changements climatiques dans les dynamiques de guerre hybride, cette note propose d’analyser l’instrumentalisation de l’information climatique par des puissances étrangères, grâce à une approche multifactorielle. Dans cette perspective, elle intègre les questions climatiques comme nouvel objet de la guerre informationnelle. Ainsi, après une présentation du cadre méthodologique du nexus désinformation climatique – guerre informationnelle (I), cette note propose un panorama des principaux acteurs étatiques de la désinformation climatique ciblant l’Europe, notamment la Russie et les États-Unis, ainsi que leurs interactions avec des acteurs non étatiques (II). L’analyse porte ensuite sur les conséquences sécuritaires de la désinformation climatique (III). Sur la base de ces conclusions, la note développe trois scénarii de prospective, accompagnés de recommandations à destination du ministère des Armées (IV).

Note Synthèse

L’article Désinformation climatique et guerre informationnelle : ingérences étatiques et enjeux sécuritaires est apparu en premier sur IRIS.

INTERVIEW: NATO can do what no nation can in defence innovation, Vandier says

Euractiv.com - Tue, 19/05/2026 - 16:40
NATO testing can de-risk decision making for governments and investors

Mégsem „csinálnak könyvelőt” a művészekből

Kolozsvári Rádió (Románia/Erdély) - Tue, 19/05/2026 - 16:33

Megszüntetik a kötelező e-Factura használatát azokban az esetekben, ahol felesleges bürokráciát jelentene – közölte tegnap Alexandru Nazare ügyvivő pénzügyminiszter. A törvénytervezet jelenlegi állása szerint mentesülnek az e-Factura kötelező használata alól a szerzői jogdíjból és mezőgazdasági tevékenységből jövedelmet szerző magánszemélyek, valamint a Romániában működő külföldi kulturális intézetek és központok. Ha a törvénymódosítást elfogadja a parlament, a […]

Articolul Mégsem „csinálnak könyvelőt” a művészekből apare prima dată în Kolozsvári Rádió Románia.

EU gathers its knights of the roundtable policy discussion

Euractiv.com - Tue, 19/05/2026 - 16:30
EU great and good get gongs to mark 'greatest political achievement in human history'

EPP talks on wastewater directive resolution stall over internal divisions

Euractiv.com - Tue, 19/05/2026 - 16:26
Some conservatives refuse to back the text without a suspension clause

Tax expenditures country report: Zimbabwe

Tax expenditures (TEs) in Zimbabwe represent a significant portion of government spending, amounting to 2.8 percent of GDP, 24.7 percent of total revenue, and 21.2 percent of public spending in 2023. Companies benefitting from TEs enjoy tax savings that trigger a reduction in government revenue, which may in turn result in higher budget deficits and sovereign debt. TEs are often regressive, e.g., when TEs related to personal income tax (PIT) benefit those in higher income tax brackets more, and TEs related to value-added tax (VAT) provide a larger benefit to higher income households, given their larger consumption in absolute terms. Although TEs are meant to boost investment, exports, innovation and employment, their real impact is often unknown, as Zimbabwe lacks a culture of ex-ante and ex-post evaluation of TEs.

Transparency: Section 3 of the Public Finance Management Act [Chapter 22:19] aims to secure transparency, accountability and sound management of revenues and expenditure, but does not provide specific provisions on TEs assessments nor reporting to the Parliament of Zimbabwe. Section 30 of the Zimbabwe Investment Development Agency (ZIDA) Act also highlights that ZIDA, in consultation with the Minister responsible for Finance, should publish guidelines for investment, which include general and special incentives applicable to specific categories of licensed investors. Against this backdrop, it is fair to say that there is no explicit policy on TE transparency in Zimbabwe.

Complex landscape: The rationale for the introduction of business-related TEs is to stimulate investment and production, which should then create employment opportunities and other benefits, potentially leading to higher government revenues in the medium or long term. If well-designed, tax incentives for investment can be a cost-effective policy tool. However, TEs may be vulnerable to lobbying and abuse, providing preferential tax treatment to specific groups with vested interests to keep the incentives in place even without much benefit to the economy at large. Empirical evidence on TEs is still limited in Zimbabwe, which undermines evidence-based tax policymaking.

Evaluation challenges: The government of Zimbabwe committed to develop a tax incentive monitoring and evaluation framework, managed by the Zimbabwe Revenue Authority (ZIMRA), to facilitate the management of TEs and inform cost-benefit analyses by Treasury on an annual basis with effect from 1 January 2019. No ex-ante evaluation has been conducted so far, but some ex-post evaluations of TEs were undertaken in 2021 and 2023. In addition, ZIMRA has started to publish TE figures from 2019 onwards in its annual reports, although the statistics published are highly aggregated and do not cover all taxes upon which TEs are granted. The published TEs from the annual reports are revenue forgone from domestic and trade taxes. Although the Parliament of Zimbabwe has the competence to oversee the national budget cycle, it is currently not involved in the monitoring and control of TEs.

Fiscal sustainability: Fiscal sustainability enables governments to meet future public expenditure and financial obligations without resorting to excessive borrowing. Constitution of Zimbabwe Amendment (No. 20) Act, 2013 (Act No. 1 of 2013, Section 299) provides for Parliamentary oversight of state revenues and expenditure to ensure accountability, monitoring and fiscal sustainability (Government of Zimbabwe, 2023a). Section 298 (1) b i of the Constitution states that the burden of taxation must be shared equally which implies that TEs should not be allocated without evaluating if they are beneficial to Zimbabwe. TEs can be described as hidden government spending, which can negatively affect fiscal sustainability. Zimbabwe’s TEs amounted to US$1.34 billion in 2023, which is about 2.8 percent of GDP, compared to the global average of about 4 percent of GDP. However, VAT rate reductions and exemptions on domestic sales, which constituted 51 percent and 27.1 percent of total TEs reported by ZIMRA in 2020, were not reported through the new Tax and Revenue Management System (TaRMS) in 2023. Moreover, TEs for CIT, PIT and excise duty were not reported since they are not captured by ZIMRA. The bulk of the reported figures for 2023 were TEs related to custom duties. Thus, the extent of TE use in Zimbabwe is underreported and may in fact be considerably higher than the global average. Moreover, this is happening at a time when Zimbabwe is facing limited fiscal space, with public debt constituting 59.7 percent of GDP in 2024.

Policy recommendations: The Government of Zimbabwe should conduct or commission ex-ante and ex-post evaluations of TEs to enhance their effectiveness. Statistics on TE use and revenue forgone should be publicly available and easily accessible to enhance transparency and access of information to the users. All TEs should be time-bound (with sunset clauses) and, ideally, only be renewed after an assessment has been undertaken to justify their existence. All new TEs should be subject to an ex-ante evaluation to clarify expectations and ensure that only effective TEs are implemented in the country. The Parliament of Zimbabwe should be involved in the monitoring and control of TEs. The legislation should ensure that TE proposals are in line with national development plans and policies. The Parliament of Zimbabwe should also ensure that TE reports are published at pre-defined dates. TE reporting should be comprehensive, reported annually. This means there should be a designated authority responsible for preparing the TE report, preferably in the Ministry of Finance, Economic Development and Investment Promotion. The legal framework should also establish the structure and frequency of TE evaluations, including both ex-ante assessments and ex-post evaluations.

Tax expenditures country report: Zimbabwe

Tax expenditures (TEs) in Zimbabwe represent a significant portion of government spending, amounting to 2.8 percent of GDP, 24.7 percent of total revenue, and 21.2 percent of public spending in 2023. Companies benefitting from TEs enjoy tax savings that trigger a reduction in government revenue, which may in turn result in higher budget deficits and sovereign debt. TEs are often regressive, e.g., when TEs related to personal income tax (PIT) benefit those in higher income tax brackets more, and TEs related to value-added tax (VAT) provide a larger benefit to higher income households, given their larger consumption in absolute terms. Although TEs are meant to boost investment, exports, innovation and employment, their real impact is often unknown, as Zimbabwe lacks a culture of ex-ante and ex-post evaluation of TEs.

Transparency: Section 3 of the Public Finance Management Act [Chapter 22:19] aims to secure transparency, accountability and sound management of revenues and expenditure, but does not provide specific provisions on TEs assessments nor reporting to the Parliament of Zimbabwe. Section 30 of the Zimbabwe Investment Development Agency (ZIDA) Act also highlights that ZIDA, in consultation with the Minister responsible for Finance, should publish guidelines for investment, which include general and special incentives applicable to specific categories of licensed investors. Against this backdrop, it is fair to say that there is no explicit policy on TE transparency in Zimbabwe.

Complex landscape: The rationale for the introduction of business-related TEs is to stimulate investment and production, which should then create employment opportunities and other benefits, potentially leading to higher government revenues in the medium or long term. If well-designed, tax incentives for investment can be a cost-effective policy tool. However, TEs may be vulnerable to lobbying and abuse, providing preferential tax treatment to specific groups with vested interests to keep the incentives in place even without much benefit to the economy at large. Empirical evidence on TEs is still limited in Zimbabwe, which undermines evidence-based tax policymaking.

Evaluation challenges: The government of Zimbabwe committed to develop a tax incentive monitoring and evaluation framework, managed by the Zimbabwe Revenue Authority (ZIMRA), to facilitate the management of TEs and inform cost-benefit analyses by Treasury on an annual basis with effect from 1 January 2019. No ex-ante evaluation has been conducted so far, but some ex-post evaluations of TEs were undertaken in 2021 and 2023. In addition, ZIMRA has started to publish TE figures from 2019 onwards in its annual reports, although the statistics published are highly aggregated and do not cover all taxes upon which TEs are granted. The published TEs from the annual reports are revenue forgone from domestic and trade taxes. Although the Parliament of Zimbabwe has the competence to oversee the national budget cycle, it is currently not involved in the monitoring and control of TEs.

Fiscal sustainability: Fiscal sustainability enables governments to meet future public expenditure and financial obligations without resorting to excessive borrowing. Constitution of Zimbabwe Amendment (No. 20) Act, 2013 (Act No. 1 of 2013, Section 299) provides for Parliamentary oversight of state revenues and expenditure to ensure accountability, monitoring and fiscal sustainability (Government of Zimbabwe, 2023a). Section 298 (1) b i of the Constitution states that the burden of taxation must be shared equally which implies that TEs should not be allocated without evaluating if they are beneficial to Zimbabwe. TEs can be described as hidden government spending, which can negatively affect fiscal sustainability. Zimbabwe’s TEs amounted to US$1.34 billion in 2023, which is about 2.8 percent of GDP, compared to the global average of about 4 percent of GDP. However, VAT rate reductions and exemptions on domestic sales, which constituted 51 percent and 27.1 percent of total TEs reported by ZIMRA in 2020, were not reported through the new Tax and Revenue Management System (TaRMS) in 2023. Moreover, TEs for CIT, PIT and excise duty were not reported since they are not captured by ZIMRA. The bulk of the reported figures for 2023 were TEs related to custom duties. Thus, the extent of TE use in Zimbabwe is underreported and may in fact be considerably higher than the global average. Moreover, this is happening at a time when Zimbabwe is facing limited fiscal space, with public debt constituting 59.7 percent of GDP in 2024.

Policy recommendations: The Government of Zimbabwe should conduct or commission ex-ante and ex-post evaluations of TEs to enhance their effectiveness. Statistics on TE use and revenue forgone should be publicly available and easily accessible to enhance transparency and access of information to the users. All TEs should be time-bound (with sunset clauses) and, ideally, only be renewed after an assessment has been undertaken to justify their existence. All new TEs should be subject to an ex-ante evaluation to clarify expectations and ensure that only effective TEs are implemented in the country. The Parliament of Zimbabwe should be involved in the monitoring and control of TEs. The legislation should ensure that TE proposals are in line with national development plans and policies. The Parliament of Zimbabwe should also ensure that TE reports are published at pre-defined dates. TE reporting should be comprehensive, reported annually. This means there should be a designated authority responsible for preparing the TE report, preferably in the Ministry of Finance, Economic Development and Investment Promotion. The legal framework should also establish the structure and frequency of TE evaluations, including both ex-ante assessments and ex-post evaluations.

Tax expenditures country report: Zimbabwe

Tax expenditures (TEs) in Zimbabwe represent a significant portion of government spending, amounting to 2.8 percent of GDP, 24.7 percent of total revenue, and 21.2 percent of public spending in 2023. Companies benefitting from TEs enjoy tax savings that trigger a reduction in government revenue, which may in turn result in higher budget deficits and sovereign debt. TEs are often regressive, e.g., when TEs related to personal income tax (PIT) benefit those in higher income tax brackets more, and TEs related to value-added tax (VAT) provide a larger benefit to higher income households, given their larger consumption in absolute terms. Although TEs are meant to boost investment, exports, innovation and employment, their real impact is often unknown, as Zimbabwe lacks a culture of ex-ante and ex-post evaluation of TEs.

Transparency: Section 3 of the Public Finance Management Act [Chapter 22:19] aims to secure transparency, accountability and sound management of revenues and expenditure, but does not provide specific provisions on TEs assessments nor reporting to the Parliament of Zimbabwe. Section 30 of the Zimbabwe Investment Development Agency (ZIDA) Act also highlights that ZIDA, in consultation with the Minister responsible for Finance, should publish guidelines for investment, which include general and special incentives applicable to specific categories of licensed investors. Against this backdrop, it is fair to say that there is no explicit policy on TE transparency in Zimbabwe.

Complex landscape: The rationale for the introduction of business-related TEs is to stimulate investment and production, which should then create employment opportunities and other benefits, potentially leading to higher government revenues in the medium or long term. If well-designed, tax incentives for investment can be a cost-effective policy tool. However, TEs may be vulnerable to lobbying and abuse, providing preferential tax treatment to specific groups with vested interests to keep the incentives in place even without much benefit to the economy at large. Empirical evidence on TEs is still limited in Zimbabwe, which undermines evidence-based tax policymaking.

Evaluation challenges: The government of Zimbabwe committed to develop a tax incentive monitoring and evaluation framework, managed by the Zimbabwe Revenue Authority (ZIMRA), to facilitate the management of TEs and inform cost-benefit analyses by Treasury on an annual basis with effect from 1 January 2019. No ex-ante evaluation has been conducted so far, but some ex-post evaluations of TEs were undertaken in 2021 and 2023. In addition, ZIMRA has started to publish TE figures from 2019 onwards in its annual reports, although the statistics published are highly aggregated and do not cover all taxes upon which TEs are granted. The published TEs from the annual reports are revenue forgone from domestic and trade taxes. Although the Parliament of Zimbabwe has the competence to oversee the national budget cycle, it is currently not involved in the monitoring and control of TEs.

Fiscal sustainability: Fiscal sustainability enables governments to meet future public expenditure and financial obligations without resorting to excessive borrowing. Constitution of Zimbabwe Amendment (No. 20) Act, 2013 (Act No. 1 of 2013, Section 299) provides for Parliamentary oversight of state revenues and expenditure to ensure accountability, monitoring and fiscal sustainability (Government of Zimbabwe, 2023a). Section 298 (1) b i of the Constitution states that the burden of taxation must be shared equally which implies that TEs should not be allocated without evaluating if they are beneficial to Zimbabwe. TEs can be described as hidden government spending, which can negatively affect fiscal sustainability. Zimbabwe’s TEs amounted to US$1.34 billion in 2023, which is about 2.8 percent of GDP, compared to the global average of about 4 percent of GDP. However, VAT rate reductions and exemptions on domestic sales, which constituted 51 percent and 27.1 percent of total TEs reported by ZIMRA in 2020, were not reported through the new Tax and Revenue Management System (TaRMS) in 2023. Moreover, TEs for CIT, PIT and excise duty were not reported since they are not captured by ZIMRA. The bulk of the reported figures for 2023 were TEs related to custom duties. Thus, the extent of TE use in Zimbabwe is underreported and may in fact be considerably higher than the global average. Moreover, this is happening at a time when Zimbabwe is facing limited fiscal space, with public debt constituting 59.7 percent of GDP in 2024.

Policy recommendations: The Government of Zimbabwe should conduct or commission ex-ante and ex-post evaluations of TEs to enhance their effectiveness. Statistics on TE use and revenue forgone should be publicly available and easily accessible to enhance transparency and access of information to the users. All TEs should be time-bound (with sunset clauses) and, ideally, only be renewed after an assessment has been undertaken to justify their existence. All new TEs should be subject to an ex-ante evaluation to clarify expectations and ensure that only effective TEs are implemented in the country. The Parliament of Zimbabwe should be involved in the monitoring and control of TEs. The legislation should ensure that TE proposals are in line with national development plans and policies. The Parliament of Zimbabwe should also ensure that TE reports are published at pre-defined dates. TE reporting should be comprehensive, reported annually. This means there should be a designated authority responsible for preparing the TE report, preferably in the Ministry of Finance, Economic Development and Investment Promotion. The legal framework should also establish the structure and frequency of TE evaluations, including both ex-ante assessments and ex-post evaluations.

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