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VOL. 6, ISSUE 1 (2024)
Factors affecting revenue collection at Lusaka city council (Zambia)
Authors
Getrude Chitalu, Nsama Chaste
Abstract
This paper examined the factors of taxpayer
knowledge, political interference, and legal frameworks that shape municipal
revenue collection outcomes in Zambia. The case of Lusaka City Council assesses
the effects of gaps in taxpayer knowledge regarding obligations, partisan
influence in revenue administration, and weaknesses in municipal legal mandates
and autonomy. Quantitative and qualitative data was gathered through taxpayer
questionnaires, council officer interviews and focus groups. Results indicated
that low taxpayer awareness and negative attitudes reduced voluntary
compliance. Meanwhile, extensive partisan interference in billing, enforcement,
and appointments undermined revenue performance—lastly, vague legal frameworks
and inadequate autonomy constrained administration and compliance. The paper
recommends targeted awareness campaigns, governance reforms limiting political
influence, and strengthened legal mandates tailored to the local context to
improve municipal fiscal outcomes.
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Pages:101-106
How to cite this article:
Getrude Chitalu, Nsama Chaste "Factors affecting revenue collection at Lusaka city council (Zambia)". International Journal of Management and Economics, Vol 6, Issue 1, 2024, Pages 101-106
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