期刊名称：International Journal of Economics and Research
电子版ISSN：2229-6158
出版年度：2013
卷号：4
期号：2
页码：104-120
出版社：Sanben Agency
摘要：The study uses the Trade Reform Impact Simulation Tool for to evaluate the impact of WTO FTA on Zimbabwe. The findings of the study reveal that the domestic prices are expected to fall by a weighted average of 8.4 percent. Total imports are expected to increase by US$184.9 million if a WTO FTA is implemented. It emerged that Zimbabwe is giving a lot of tax exemptions as actual collected revenue was 51.8 percent of the expected statutory revenue. Zimbabwe is expected to lose US$467.5 million of import tariff revenue if it adopts WTO FTA. However, the country expects to get revenue from VAT and excise taxes to the tune of US$546 million and US$ 278.7 million, respectively. WTO FTA need to be accompanied by steps to improve revenue collection from other sources such as Value Added Tax and income tax.
