As to shapefiles, have a look at:

 * http://efele.net/maps/tz/world/
 * https://github.com/evansiroky/timezone-boundary-builder

But probably you need just this: 

    $ awk '!/#/ {print $1,$3}' /usr/share/zoneinfo/zone.tab
    
    AD Europe/Andorra
    AE Asia/Dubai
    AF Asia/Kabul
    AG America/Antigua
    AI America/Anguilla
    AL Europe/Tirane
    AM Asia/Yerevan
    AO Africa/Luanda
    AQ Antarctica/McMurdo
    AQ Antarctica/Casey
    AQ Antarctica/Davis
    AQ Antarctica/DumontDUrville
    AQ Antarctica/Mawson
    AQ Antarctica/Palmer
    AQ Antarctica/Rothera
    AQ Antarctica/Syowa
    AQ Antarctica/Troll
    AQ Antarctica/Vostok
    AR America/Argentina/Buenos_Aires
    AR America/Argentina/Cordoba
    AR America/Argentina/Salta
    AR America/Argentina/Jujuy
    AR America/Argentina/Tucuman
    AR America/Argentina/Catamarca
    AR America/Argentina/La_Rioja
    AR America/Argentina/San_Juan
    AR America/Argentina/Mendoza
    AR America/Argentina/San_Luis
    AR America/Argentina/Rio_Gallegos
    AR America/Argentina/Ushuaia
    AS Pacific/Pago_Pago
    AT Europe/Vienna
    AU Australia/Lord_Howe
    AU Antarctica/Macquarie
    AU Australia/Hobart
    AU Australia/Currie
    AU Australia/Melbourne
    AU Australia/Sydney
    AU Australia/Broken_Hill
    AU Australia/Brisbane
    AU Australia/Lindeman
    AU Australia/Adelaide
    AU Australia/Darwin
    AU Australia/Perth
    AU Australia/Eucla
    AW America/Aruba
    AX Europe/Mariehamn
    AZ Asia/Baku
    BA Europe/Sarajevo
    BB America/Barbados
    BD Asia/Dhaka
    BE Europe/Brussels
    BF Africa/Ouagadougou
    BG Europe/Sofia
    BH Asia/Bahrain
    BI Africa/Bujumbura
    BJ Africa/Porto-Novo
    BL America/St_Barthelemy
    BM Atlantic/Bermuda
    BN Asia/Brunei
    BO America/La_Paz
    BQ America/Kralendijk
    BR America/Noronha
    BR America/Belem
    BR America/Fortaleza
    BR America/Recife
    BR America/Araguaina
    BR America/Maceio
    BR America/Bahia
    BR America/Sao_Paulo
    BR America/Campo_Grande
    BR America/Cuiaba
    BR America/Santarem
    BR America/Porto_Velho
    BR America/Boa_Vista
    BR America/Manaus
    BR America/Eirunepe
    BR America/Rio_Branco
    BS America/Nassau
    BT Asia/Thimphu
    BW Africa/Gaborone
    BY Europe/Minsk
    BZ America/Belize
    CA America/St_Johns
    CA America/Halifax
    CA America/Glace_Bay
    CA America/Moncton
    CA America/Goose_Bay
    CA America/Blanc-Sablon
    CA America/Toronto
    CA America/Nipigon
    CA America/Thunder_Bay
    CA America/Iqaluit
    CA America/Pangnirtung
    CA America/Atikokan
    CA America/Winnipeg
    CA America/Rainy_River
    CA America/Resolute
    CA America/Rankin_Inlet
    CA America/Regina
    CA America/Swift_Current
    CA America/Edmonton
    CA America/Cambridge_Bay
    CA America/Yellowknife
    CA America/Inuvik
    CA America/Creston
    CA America/Dawson_Creek
    CA America/Fort_Nelson
    CA America/Vancouver
    CA America/Whitehorse
    CA America/Dawson
    CC Indian/Cocos
    CD Africa/Kinshasa
    CD Africa/Lubumbashi
    CF Africa/Bangui
    CG Africa/Brazzaville
    CH Europe/Zurich
    CI Africa/Abidjan
    CK Pacific/Rarotonga
    CL America/Santiago
    CL America/Punta_Arenas
    CL Pacific/Easter
    CM Africa/Douala
    CN Asia/Shanghai
    CN Asia/Urumqi
    CO America/Bogota
    CR America/Costa_Rica
    CU America/Havana
    CV Atlantic/Cape_Verde
    CW America/Curacao
    CX Indian/Christmas
    CY Asia/Nicosia
    CY Asia/Famagusta
    CZ Europe/Prague
    DE Europe/Berlin
    DE Europe/Busingen
    DJ Africa/Djibouti
    DK Europe/Copenhagen
    DM America/Dominica
    DO America/Santo_Domingo
    DZ Africa/Algiers
    EC America/Guayaquil
    EC Pacific/Galapagos
    EE Europe/Tallinn
    EG Africa/Cairo
    EH Africa/El_Aaiun
    ER Africa/Asmara
    ES Europe/Madrid
    ES Africa/Ceuta
    ES Atlantic/Canary
    ET Africa/Addis_Ababa
    FI Europe/Helsinki
    FJ Pacific/Fiji
    FK Atlantic/Stanley
    FM Pacific/Chuuk
    FM Pacific/Pohnpei
    FM Pacific/Kosrae
    FO Atlantic/Faroe
    FR Europe/Paris
    GA Africa/Libreville
    GB Europe/London
    GD America/Grenada
    GE Asia/Tbilisi
    GF America/Cayenne
    GG Europe/Guernsey
    GH Africa/Accra
    GI Europe/Gibraltar
    GL America/Godthab
    GL America/Danmarkshavn
    GL America/Scoresbysund
    GL America/Thule
    GM Africa/Banjul
    GN Africa/Conakry
    GP America/Guadeloupe
    GQ Africa/Malabo
    GR Europe/Athens
    GS Atlantic/South_Georgia
    GT America/Guatemala
    GU Pacific/Guam
    GW Africa/Bissau
    GY America/Guyana
    HK Asia/Hong_Kong
    HN America/Tegucigalpa
    HR Europe/Zagreb
    HT America/Port-au-Prince
    HU Europe/Budapest
    ID Asia/Jakarta
    ID Asia/Pontianak
    ID Asia/Makassar
    ID Asia/Jayapura
    IE Europe/Dublin
    IL Asia/Jerusalem
    IM Europe/Isle_of_Man
    IN Asia/Kolkata
    IO Indian/Chagos
    IQ Asia/Baghdad
    IR Asia/Tehran
    IS Atlantic/Reykjavik
    IT Europe/Rome
    JE Europe/Jersey
    JM America/Jamaica
    JO Asia/Amman
    JP Asia/Tokyo
    KE Africa/Nairobi
    KG Asia/Bishkek
    KH Asia/Phnom_Penh
    KI Pacific/Tarawa
    KI Pacific/Enderbury
    KI Pacific/Kiritimati
    KM Indian/Comoro
    KN America/St_Kitts
    KP Asia/Pyongyang
    KR Asia/Seoul
    KW Asia/Kuwait
    KY America/Cayman
    KZ Asia/Almaty
    KZ Asia/Qyzylorda
    KZ Asia/Aqtobe
    KZ Asia/Aqtau
    KZ Asia/Atyrau
    KZ Asia/Oral
    LA Asia/Vientiane
    LB Asia/Beirut
    LC America/St_Lucia
    LI Europe/Vaduz
    LK Asia/Colombo
    LR Africa/Monrovia
    LS Africa/Maseru
    LT Europe/Vilnius
    LU Europe/Luxembourg
    LV Europe/Riga
    LY Africa/Tripoli
    MA Africa/Casablanca
    MC Europe/Monaco
    MD Europe/Chisinau
    ME Europe/Podgorica
    MF America/Marigot
    MG Indian/Antananarivo
    MH Pacific/Majuro
    MH Pacific/Kwajalein
    MK Europe/Skopje
    ML Africa/Bamako
    MM Asia/Yangon
    MN Asia/Ulaanbaatar
    MN Asia/Hovd
    MN Asia/Choibalsan
    MO Asia/Macau
    MP Pacific/Saipan
    MQ America/Martinique
    MR Africa/Nouakchott
    MS America/Montserrat
    MT Europe/Malta
    MU Indian/Mauritius
    MV Indian/Maldives
    MW Africa/Blantyre
    MX America/Mexico_City
    MX America/Cancun
    MX America/Merida
    MX America/Monterrey
    MX America/Matamoros
    MX America/Mazatlan
    MX America/Chihuahua
    MX America/Ojinaga
    MX America/Hermosillo
    MX America/Tijuana
    MX America/Bahia_Banderas
    MY Asia/Kuala_Lumpur
    MY Asia/Kuching
    MZ Africa/Maputo
    NA Africa/Windhoek
    NC Pacific/Noumea
    NE Africa/Niamey
    NF Pacific/Norfolk
    NG Africa/Lagos
    NI America/Managua
    NL Europe/Amsterdam
    NO Europe/Oslo
    NP Asia/Kathmandu
    NR Pacific/Nauru
    NU Pacific/Niue
    NZ Pacific/Auckland
    NZ Pacific/Chatham
    OM Asia/Muscat
    PA America/Panama
    PE America/Lima
    PF Pacific/Tahiti
    PF Pacific/Marquesas
    PF Pacific/Gambier
    PG Pacific/Port_Moresby
    PG Pacific/Bougainville
    PH Asia/Manila
    PK Asia/Karachi
    PL Europe/Warsaw
    PM America/Miquelon
    PN Pacific/Pitcairn
    PR America/Puerto_Rico
    PS Asia/Gaza
    PS Asia/Hebron
    PT Europe/Lisbon
    PT Atlantic/Madeira
    PT Atlantic/Azores
    PW Pacific/Palau
    PY America/Asuncion
    QA Asia/Qatar
    RE Indian/Reunion
    RO Europe/Bucharest
    RS Europe/Belgrade
    RU Europe/Kaliningrad
    RU Europe/Moscow
    RU Europe/Simferopol
    RU Europe/Volgograd
    RU Europe/Kirov
    RU Europe/Astrakhan
    RU Europe/Saratov
    RU Europe/Ulyanovsk
    RU Europe/Samara
    RU Asia/Yekaterinburg
    RU Asia/Omsk
    RU Asia/Novosibirsk
    RU Asia/Barnaul
    RU Asia/Tomsk
    RU Asia/Novokuznetsk
    RU Asia/Krasnoyarsk
    RU Asia/Irkutsk
    RU Asia/Chita
    RU Asia/Yakutsk
    RU Asia/Khandyga
    RU Asia/Vladivostok
    RU Asia/Ust-Nera
    RU Asia/Magadan
    RU Asia/Sakhalin
    RU Asia/Srednekolymsk
    RU Asia/Kamchatka
    RU Asia/Anadyr
    RW Africa/Kigali
    SA Asia/Riyadh
    SB Pacific/Guadalcanal
    SC Indian/Mahe
    SD Africa/Khartoum
    SE Europe/Stockholm
    SG Asia/Singapore
    SH Atlantic/St_Helena
    SI Europe/Ljubljana
    SJ Arctic/Longyearbyen
    SK Europe/Bratislava
    SL Africa/Freetown
    SM Europe/San_Marino
    SN Africa/Dakar
    SO Africa/Mogadishu
    SR America/Paramaribo
    SS Africa/Juba
    ST Africa/Sao_Tome
    SV America/El_Salvador
    SX America/Lower_Princes
    SY Asia/Damascus
    SZ Africa/Mbabane
    TC America/Grand_Turk
    TD Africa/Ndjamena
    TF Indian/Kerguelen
    TG Africa/Lome
    TH Asia/Bangkok
    TJ Asia/Dushanbe
    TK Pacific/Fakaofo
    TL Asia/Dili
    TM Asia/Ashgabat
    TN Africa/Tunis
    TO Pacific/Tongatapu
    TR Europe/Istanbul
    TT America/Port_of_Spain
    TV Pacific/Funafuti
    TW Asia/Taipei
    TZ Africa/Dar_es_Salaam
    UA Europe/Kiev
    UA Europe/Uzhgorod
    UA Europe/Zaporozhye
    UG Africa/Kampala
    UM Pacific/Midway
    UM Pacific/Wake
    US America/New_York
    US America/Detroit
    US America/Kentucky/Louisville
    US America/Kentucky/Monticello
    US America/Indiana/Indianapolis
    US America/Indiana/Vincennes
    US America/Indiana/Winamac
    US America/Indiana/Marengo
    US America/Indiana/Petersburg
    US America/Indiana/Vevay
    US America/Chicago
    US America/Indiana/Tell_City
    US America/Indiana/Knox
    US America/Menominee
    US America/North_Dakota/Center
    US America/North_Dakota/New_Salem
    US America/North_Dakota/Beulah
    US America/Denver
    US America/Boise
    US America/Phoenix
    US America/Los_Angeles
    US America/Anchorage
    US America/Juneau
    US America/Sitka
    US America/Metlakatla
    US America/Yakutat
    US America/Nome
    US America/Adak
    US Pacific/Honolulu
    UY America/Montevideo
    UZ Asia/Samarkand
    UZ Asia/Tashkent
    VA Europe/Vatican
    VC America/St_Vincent
    VE America/Caracas
    VG America/Tortola
    VI America/St_Thomas
    VN Asia/Ho_Chi_Minh
    VU Pacific/Efate
    WF Pacific/Wallis
    WS Pacific/Apia
    YE Asia/Aden
    YT Indian/Mayotte
    ZA Africa/Johannesburg
    ZM Africa/Lusaka
    ZW Africa/Harare

See also:

 - [Tz database](https://en.wikipedia.org/wiki/Tz_database)
 - [Zone.tab](https://en.wikipedia.org/wiki/Zone.tab)

**Update**

As for ISO 3166-*2* codes, try [this query](https://w.wiki/onm) on Wikidata:

    SELECT ?regionLabel ?code ?zoneLabel {
      ?region wdt:P300 ?code .
      ?region wdt:P421 ?zone .
      SERVICE wikibase:label { bd:serviceParam wikibase:language "en". }
    } ORDER BY ?code

This list is not very comprehensive and accurate, but contains daylight saving time information.

There is also 5-years old [dataset](https://github.com/MabrianOfficial/ISO_3166-2) from Mabrian.