The Implications of Illicit Financial Flows on Domestic Resource Mobilisation and Provision of Health Care in Zimbabwe

This research sought to examine the effects of Illicit Financial Flows (IFFs) on the mobilization of domestic resources and the delivery of healthcare services in Zimbabwe. Employing a qualitative research design, data was gathered through key informant interviews and a review of relevant documents. Participants were selected purposefully from various sectors, including the Ministry of Health and Child Care, the Procurement and Regulatory Authority of Zimbabwe, Non-Governmental Organizations, media representatives, and academic institutions. The findings revealed that IFFs in Zimbabwe's healthcare sector take multiple forms, particularly through fraudulent billing practices such as the inflation of invoices, charging for unnecessary medical procedures, and billing for services that were not provided. Additionally, the research identified that cross-border financial transactions, tax evasion, and the exploitation of healthcare organizations for money laundering are consistent with the intricate and international dimensions of IFFs in the healthcare domain. The study concluded that IFFs pose a significant barrier to the mobilization of domestic resources, especially in the context of health service provision. It recommended the implementation of specific and targeted interventions within the healthcare procurement and regulatory systems to combat financial misconduct. Received: 14 January 2025 / Accepted: 20 February 2025 / Published: 10 March 2025