THE 2027 National Budget presents an interesting contradiction. On one hand, the government wants to grow the economy, reduce poverty, encourage investment and make life affordable for ordinary Zambians. On the other hand, it proposes several tax increases that threaten to make everyday transactions more expensive.   Finance Minister Dr Situmbeko Musokotwane has proposed increasing Value Added Tax (VAT) from 16 percent to 16.5 percent, introducing a new PAYE rate of 39.5 percent on monthly income exceeding K37,000, and increasing mobile money levy rates across all transaction bands.   Individually, these measures may appear modest. Collectively, however, they raise an important question: how does the government intend to reduce the cost of living and doing business by increasing the...