provision of IT Equipment 2025 for Zambia by UNU-WIDER for donation in partnership with the Zambian Revenue Authority (ZRA)

Under the current work programme and DRM Tax research for development project of UNU-WIDER, UNU-WIDER will develop a research lab in Zambia to enhance data analysis and research capacity to meet the evidence-based policy needs in Zambia. The lab will draw from the lessons learned from the data labs in South Africa and Uganda and become the data hub for tax research in Zambia. UNU-WIDER will also consider the feedback from the Online URA lab feasibility study conducted during Phase I of the DRM programme, and a plan in 2025 will be designed for launching an online lab in 2026 possibly for Uganda. The assets shall be purchased by UNU-WIDER to build a secure data lab facility in Zambia together with the Zambia Revenue Authority (ZRA). The collaboration is governed by the Memorandum of Understanding (MOU) between UNU-WIDER and ZRA, signed on 12 June 2024.  As the assets will be used for the programme activities that physically take place on the premises of ZRA, UNU-WIDER concludes that the interest of UNU-WIDER would be served through the donation of the assets to ZRA. The donation