Implications of illicit financial flows in the health sector in Zimbabwe

Abstract

The purpose of this study was to investigate the impact of IFFs on domestic resource mobilization and the provision of healthcare services in Zimbabwe. The study used interpretivism as the research philosophy underpinning the objects of the study. In this study, a case study research design was also used along qualitative research methodology. The study further utilised purposive sampling technique to select the participants precisely the individuals with in-depth and expert knowledge each from the department of procurement board at the MoHCC, PRAZ and informants from the academia, Media and NGO. In this study, data was collected using primary and secondary data collection methods precisely key informant interviews and documentary research. These two data collection methods were used because they complemented each other resulting in the gathering of rich data that is material to the objects of the study. This study also found out that IFFs within Zimbabwe’s healthcare sector manifest in various forms, notably through fraudulent billing practices such as inflating invoices, billing for unnecessary procedures and billing for services not rendered. The study further found out that cross-border financial flow, tax evasion and the use of healthcare entities for money laundering align with the international nature and complexity of IFFs within the healthcare sector. The study concluded that IFFs significantly impede domestic resource mobilization, particularly within the provision of health services. The study recommended specific and targeted sectorial interventions to address financial malpractices within the healthcare procurement and regulatory frameworks.