Predictors of revenue tax collection: a case of Chirundu border post.
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Date
2025
Authors
Kafwanka, Mark
Journal Title
Journal ISSN
Volume Title
Publisher
The University of Zambia
Abstract
The purpose of this study was to assess the predictors of tax collection for the Zambian government at Chirundu Border Post with a view to resolve constricts impeding tax collection. A non-experimental concurrent mixed methods design has been adopted. A census was employed and 70 out of 92 respondents were enlisted in this study. In-depth interviews and a survey questionnaire were administered. Quantitative data was analysed using the Statistical Product and Service Solutions software, SPSS version 20. The main findings are that Just over half of the employees n = 38 (54.3%) rated
Revenue Collection Performance and Chirundu Border Post to be high whereas n = 17 (24.3% and n = 15 (21.4%) rated Revenue Collection Performance as very high to somewhat low. An association was found between gender and customer category and offence commission (ꭕ 2 (1) =11.872; p < 0.001. The four predictors tend to have a surface influence on tax revenue collection performance as the p values were more than the α value of 0.05. Based on the study’s findings, it has been demonstrated that there exists no significant relationship between the four predictor variables and revenue collection preference. However, qualitative data points to the occurrence of corruption, fraud, and tax evasion. The findings point to the fact that the revenue authority at Chirundu Border Post may benefit from information technology, support services and an improved number and quality of human resources.
Description
Thesis of Master’s Degree of Science in Accounting and Finance.