OIDA International Journal of Sustainable Development
Open-access peer-reviewed journal
https://doi.org/10.64211/oidaijsd190909
Taxation As a Climate Financing Instrument in Zimbabwe: Motivations, Barriers, And Policy Options
Emmanuel Tsara 1, Dominique E. Uwizeyimana 2, Hardlife Zvoushe 3
1,2,3 School of Public Management, Governance and Public Policy, University of Johannesburg, South Africa.
*Corresponding author: hzvoushe@sociol.uz.ac.zw
Volume 19, Issue 09, Pg. 143-156, 2026
Abstract: This research aimed to evaluate the role of taxation as a complementary climate financing instrument to bolster climate mitigation and adaptation efforts in the Zimbabwean context. The study employed a critical documentary review, analysing academic journals, legislative frameworks, international reports, and other publications on climate financing. Documentary sources were complemented by insights from interviews done with key informants in the environment and climate sector. The research findings revealed that Zimbabwe has been implementing carbon taxation over the years, but its effectiveness in driving significant emissions reductions and funding targeted climate interventions has remained very limited. Specifically, there are concerns regarding its limited scope, integration into the consolidated revenue fund, and fundamental questions about its efficacy in achieving national climate goals. Overall, the study observed volatility in climate-related revenue streams on the one hand and discrepancies between policy mandates and actual fiscal allocations to finance climate action on the other. With these observations, the study recommends that the government formulate a comprehensive national climate finance policy, supported by an enabling act of parliament, to link tax systems to climate resilience explicitly. Such a policy should be expected to mandate the strategic allocation of carbon tax and other climate-related revenues to dedicated climate funds in a transparent and accountable manner. Furthermore, there should be clear, measurable targets for climate resilience, coupled with strict monitoring and oversight of tax resource utilisation to maximise the effectiveness of financial resources in strengthening Zimbabwe’s capacity for climate action.
Keywords: Climate change, climate financing, taxation, Zimbabwe
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