A reflection on agricultural land tax in Zimbabwe: paper presented at a conference held on the 14th-16th July 2015, Elephant Hills Resort, Victoria Fallls, Zimbabwe

Theme:1st International Research Conference On Driving Socio-Economic Development Through Value Addition And Sustainable Use Of Resources. Sub Theme: Water resources management, climate change, food security and sustainable development,The Government of Zimbabwe seeks to introduce land rentals to all land reform beneficiaries to raise revenue to compensate white former farmers and raise funds for periodic land audits among other reasons. Nonetheless, this is met with mixed feelings and hence, this paper affirms that there is a knowledge gap between policymakers and the public regarding land taxation. The purpose of this paper is to provide enlightenment on why land rentals maybe the best choice for Zimbabwe considering fiscal stress, limitations in financing options for public expenditure and shrinking tax bases. The methodology follows an extended literature review from which lessons are drawn and applied to Zimbabwe. By evaluating land taxation against the postulations of theory and empirical evidence, it emerges that land rent is the best option that government has in order to meet objectives and belligerence to it may abate efforts towards sustainable development. Altruism from policy makers and the general public is critical in bearing the costs of adjustments. An independent commission may implement and administrate land tax and supporting programmes to balance the trade-off of gains to government and the public. Publicity on internet forums may aid to increase transparency and accountability