Zimbabwe's national AIDS levy: A case study

SAHARA J : Journal of Social Aspects of HIV/AIDS Research Alliance
Nisha BhatTapuwa Magure

Abstract

We conducted a case study of the Zimbabwe National AIDS Trust Fund ('AIDS Levy') as an approach to domestic government financing of the response to HIV and AIDS. Data came from three sources: a literature review, including a search for grey literature, review of government documents from the Zimbabwe National AIDS Council (NAC), and key informant interviews with representatives of the Zimbabwean government, civil society and international organizations. The literature search yielded 139 sources, and 20 key informants were interviewed. Established by legislation in 1999, the AIDS Levy entails a 3% income tax for individuals and 3% tax on profits of employers and trusts (which excluded the mining industry until 2015). It is managed by the parastatal NAC through a decentralized structure of AIDS Action Committees. Revenues increased from inception to 2006 through 2008, a period of economic instability and hyperinflation. Following dollarization in 2009, annual revenues continued to increase, reaching US$38.6 million in 2014. By policy, at least 50% of funds are used for purchase of antiretroviral medications. Other spending includes administration and capital costs, HIV prevention, and monitoring and evaluation. Several financial ...Continue Reading

References

Mar 21, 2003·Health Research Policy and Systems·Stephen R HanneyMaurice Kogan
Dec 5, 2009·Journal of Acquired Immune Deficiency Syndromes : JAIDS·José Antonio Izazola-LiceaCarlos Avila-Figueroa

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