Abstract: Zimbabwe has a rich mineral resource base and yet it is undermined by lack of fiscal sustainability. Recent work has attempted to bridge the knowledge gap on mineral taxation in Zimbabwe and thus making calls for a new framework. The present system requires highly limits sustainable development and hence, this paper sets out a proposal of the framework for mineral taxation in Zimbabwe. The methodology entails an extensive literature review and the use of content analysis for critical evaluation of theory, policy and practice of mineral taxation. This was used in propagating the framework for which this paper proposes that government and concerned stakeholders should engage in strategic alliance to balance the trade off of risks and rewards to both parties. Furthermore, this paper proposes a mixed fiscal regime in which taxes are biased towards profit-based systems than production-based taxation. There is need for a solid regulatory and legislative framework in the mining sector to be complemented by the establishment of an independent commission that will ensure sustainability of mining operations and revenue mobilization in Zimbabwe. Although the proposed framework is not conclusive, it may be viewed as a positive step towards probing thought on pragmatic taxation in mining.
Keywords: Mineral taxation, Zimbabwe