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Hyundai präsentiert auf der Los Angeles Autoshow das Crater Concept. Ein rustikaler Geländewagen der XRT-Familie. Die Studie zeigt Hyundais Vision für künftige Offroad-Modelle und soll Kunden zu mehr Abenteuerlust inspirieren.

Es geht darum, Polen, Italien, Ungarn und Österreich zu instrumentalisieren, sagen Experten. Die Länder sollen viel enger mit den USA zusammenarbeiten. Was hat Trump vor?

The 2023 Tax Expenditures Report, published by the Ministry of Finance and National Planning, estimates that Zambia forfeited revenue equivalent to 1.5 percent of GDP, representing 7.5 percent of total taxes and levies collected in the year. It is important to note that this figure excludes Value Added Tax (VAT)-related tax expenditures, which, according to the Global Tax Expenditures Database (GTED), are a substantial source of revenue forgone. Tax expenditures in Zambia are delivered through a variety of mechanisms, including reduced rates, exemptions, and suspensions, applied across both domestic and trade-based taxes.
Transparency: Zambia published its first tax expenditure report, covering fiscal years 2022 and 2023, in December 2024, a milestone toward improving fiscal transparency. To build on this progress, while reinforcing the legal requirement for timely disclosure under the Public Finance Management Act of 2018, Zambia should institutionalise mandatory annual reporting on the cost and effectiveness of tax expenditures, thereby strengthening continuity and public accountability and ensuring this is not a once-off effort.
Complex landscape: Over the years, Zambia has adopted a range of tax incentives through rate adjustments, exemptions, and deferrals—to encourage investment, promote industrial growth, and stimulate trade. These policy tools reflect the government’s broader commitment to using the tax system as a lever for achieving inclusive and sustainable development. However, while these measures serve noble goals, they also add complexity by introducing different rates, exemptions, and rules that make the system harder for taxpayers to navigate.
Evaluation challenges: The absence of a comprehensive evaluation framework requiring regular assessments limits systematic review of TEs. With only one tax expenditure report produced to date, limited historical data also restricts possible evaluations of the economic and fiscal impact of tax incentives. This undermines the ability to determine whether current tax expenditures are achieving their intended policy objectives.
Fiscal sustainability: The fiscal cost of tax expenditures, coupled with Zambia’s mounting debt obligations, pose risks to fiscal sustainability. Without careful monitoring and rationalisation, tax expenditures could erode the domestic revenue base, compromising the country’s ability to meet its development goals.
Policy recommendations:
• Mandate and institutionalise the annual publication of a comprehensive Tax Expenditure Report as part of the National Budget process to support evidence-based policy and fiscal accountability.
• Publish comprehensive reports by December 31 each year, in time to inform the national budget.
• Include detailed disclosures on the scope, legal basis, objectives, and outcomes of each tax expenditure to enable performance evaluation and policy refinement.
• Establish an inter-agency working group (including Zambia Revenue Authority (ZRA), MoFNP, and Zambia Development Agency (ZDA)) to coordinate the identification, recording, and review of TEs.
• Subject major tax expenditure provisions to periodic cost-benefit analysis to assess their effectiveness and fiscal trade-offs.

The 2023 Tax Expenditures Report, published by the Ministry of Finance and National Planning, estimates that Zambia forfeited revenue equivalent to 1.5 percent of GDP, representing 7.5 percent of total taxes and levies collected in the year. It is important to note that this figure excludes Value Added Tax (VAT)-related tax expenditures, which, according to the Global Tax Expenditures Database (GTED), are a substantial source of revenue forgone. Tax expenditures in Zambia are delivered through a variety of mechanisms, including reduced rates, exemptions, and suspensions, applied across both domestic and trade-based taxes.
Transparency: Zambia published its first tax expenditure report, covering fiscal years 2022 and 2023, in December 2024, a milestone toward improving fiscal transparency. To build on this progress, while reinforcing the legal requirement for timely disclosure under the Public Finance Management Act of 2018, Zambia should institutionalise mandatory annual reporting on the cost and effectiveness of tax expenditures, thereby strengthening continuity and public accountability and ensuring this is not a once-off effort.
Complex landscape: Over the years, Zambia has adopted a range of tax incentives through rate adjustments, exemptions, and deferrals—to encourage investment, promote industrial growth, and stimulate trade. These policy tools reflect the government’s broader commitment to using the tax system as a lever for achieving inclusive and sustainable development. However, while these measures serve noble goals, they also add complexity by introducing different rates, exemptions, and rules that make the system harder for taxpayers to navigate.
Evaluation challenges: The absence of a comprehensive evaluation framework requiring regular assessments limits systematic review of TEs. With only one tax expenditure report produced to date, limited historical data also restricts possible evaluations of the economic and fiscal impact of tax incentives. This undermines the ability to determine whether current tax expenditures are achieving their intended policy objectives.
Fiscal sustainability: The fiscal cost of tax expenditures, coupled with Zambia’s mounting debt obligations, pose risks to fiscal sustainability. Without careful monitoring and rationalisation, tax expenditures could erode the domestic revenue base, compromising the country’s ability to meet its development goals.
Policy recommendations:
• Mandate and institutionalise the annual publication of a comprehensive Tax Expenditure Report as part of the National Budget process to support evidence-based policy and fiscal accountability.
• Publish comprehensive reports by December 31 each year, in time to inform the national budget.
• Include detailed disclosures on the scope, legal basis, objectives, and outcomes of each tax expenditure to enable performance evaluation and policy refinement.
• Establish an inter-agency working group (including Zambia Revenue Authority (ZRA), MoFNP, and Zambia Development Agency (ZDA)) to coordinate the identification, recording, and review of TEs.
• Subject major tax expenditure provisions to periodic cost-benefit analysis to assess their effectiveness and fiscal trade-offs.

The 2023 Tax Expenditures Report, published by the Ministry of Finance and National Planning, estimates that Zambia forfeited revenue equivalent to 1.5 percent of GDP, representing 7.5 percent of total taxes and levies collected in the year. It is important to note that this figure excludes Value Added Tax (VAT)-related tax expenditures, which, according to the Global Tax Expenditures Database (GTED), are a substantial source of revenue forgone. Tax expenditures in Zambia are delivered through a variety of mechanisms, including reduced rates, exemptions, and suspensions, applied across both domestic and trade-based taxes.
Transparency: Zambia published its first tax expenditure report, covering fiscal years 2022 and 2023, in December 2024, a milestone toward improving fiscal transparency. To build on this progress, while reinforcing the legal requirement for timely disclosure under the Public Finance Management Act of 2018, Zambia should institutionalise mandatory annual reporting on the cost and effectiveness of tax expenditures, thereby strengthening continuity and public accountability and ensuring this is not a once-off effort.
Complex landscape: Over the years, Zambia has adopted a range of tax incentives through rate adjustments, exemptions, and deferrals—to encourage investment, promote industrial growth, and stimulate trade. These policy tools reflect the government’s broader commitment to using the tax system as a lever for achieving inclusive and sustainable development. However, while these measures serve noble goals, they also add complexity by introducing different rates, exemptions, and rules that make the system harder for taxpayers to navigate.
Evaluation challenges: The absence of a comprehensive evaluation framework requiring regular assessments limits systematic review of TEs. With only one tax expenditure report produced to date, limited historical data also restricts possible evaluations of the economic and fiscal impact of tax incentives. This undermines the ability to determine whether current tax expenditures are achieving their intended policy objectives.
Fiscal sustainability: The fiscal cost of tax expenditures, coupled with Zambia’s mounting debt obligations, pose risks to fiscal sustainability. Without careful monitoring and rationalisation, tax expenditures could erode the domestic revenue base, compromising the country’s ability to meet its development goals.
Policy recommendations:
• Mandate and institutionalise the annual publication of a comprehensive Tax Expenditure Report as part of the National Budget process to support evidence-based policy and fiscal accountability.
• Publish comprehensive reports by December 31 each year, in time to inform the national budget.
• Include detailed disclosures on the scope, legal basis, objectives, and outcomes of each tax expenditure to enable performance evaluation and policy refinement.
• Establish an inter-agency working group (including Zambia Revenue Authority (ZRA), MoFNP, and Zambia Development Agency (ZDA)) to coordinate the identification, recording, and review of TEs.
• Subject major tax expenditure provisions to periodic cost-benefit analysis to assess their effectiveness and fiscal trade-offs.

He is accused of using romance scams to defraud $8m, with the profits flaunted on Instagram.

L'entraineur des Guépards du Bénin a publié la liste des 28 joueurs qui seront présents au Maroc pour la Coupe d'Afrique des Nations (CAN Maroc 2025). Pour la grande messe du football africain, le sélectionneur a retenu trois gardiens de but, 9 défenseurs, 7 milieux de terrain, et 9 attaquants.

Liste des 28 joueurs convoqués

Germany on Friday summoned the Russian ambassador

Les Guépards du Bénin ont entamé ce jeudi 11 décembre 2025, leur stage de préparation dans le cadre de la Coupe d'Afrique des Nations (CAN Maroc 2025). Le groupe déjà au grand complet devrait effectuer deux séances d'entrainement ce vendredi 12 décembre.

C'est à Benslimane au Maroc que l'entraineur des Guépards du Bénin, Gernot Rohr et ses poulains ont entamé leur stage de préparation dans le cadre de CAN Maroc 2025. Ils devront selon des sources dignes de foi, effectuer deux séances d'entrainement ce vendredi 12 décembre 2025.
Une séance de fitness est prévue à 10h pour leur permettre de travailler le physique et la résistance. A 15h, une autre séance est prévue. L'entraineur Gernot Rohr devrait mettre l'accent à l'occasion, sur les automatismes et la cohésion du groupe. Le groupe des Guépards a été renforcé avec l'arrivée de Allagbé Kassifa Saturnin, Kiki David, Ahouangbo Mariano et Akimey Adam.

F. A. A.

ÄNDERUNGSANTRÄGE 1 - 22 - Entwurf einer Stellungnahme zur Entlastung 2024: Gesamthaushaltsplan der EU – Europäischer Auswärtiger Dienst
Ausschuss für auswärtige Angelegenheiten
Evin Incir

Quelle : © Europäische Union, 2025 - EP

Kinderimpfungen retten Leben: Laut WHO haben sie in den vergangenen 50 Jahren mindestens 154 Millionen Menschen gerettet. Und: Den Experten der Uno-Organisation zufolge gibt es auch keinen Zusammenhang mit Autismus-Spektrum-Störungen.

ÄNDERUNGSANTRÄGE 1 - 41 - Entwurf einer Stellungnahme Entlastung 2024: Gesamthaushaltsplan der EU – Kommission
Ausschuss für auswärtige Angelegenheiten
Evin Incir

Quelle : © Europäische Union, 2025 - EP

Le ministère de la Santé a annoncé jeudi à Alger le lancement imminent d’une plateforme numérique dédiée aux transferts de patients entre établissements hospitaliers. Lors […]

L’article Une solution inédite arrive dans les hôpitaux en Algérie : le ministre détaille le dispositif  est apparu en premier sur .

L'ex député Candide Azanai n'est plus libre de ses mouvements . Il a été appréhendé par la Police judiciaire.
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In response to US President Donald Trump's comment that it was time for elections in Ukraine, Ukrainian President Volodymyr Zelensky has said the country is ready to hold elections if the United States and Europe can guarantee its security. Commentators examine the prospects for a fair vote – and see the ball in Trump's court now.