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An Assessment of The Effect of Electronic Tax Management Systems on
Tax Collection in Zambia: The Case of The Zambia Revenue Authority
(ZRA)
Allan Chila‘, Friday Nyambe
The University of Zambia, Graduate School of Business, Lusaka Zambia.
African Journal of Commercial Studies
DOI:
https://dx.doi.org/10.47772/IJRISS.2025.910000594
Received: 26 October 2025; Accepted: 04 November 2025; Published: 19 November 2025
ABSTRACT
The policy discourse on electronic tax collection in developing countries has gained momentum as
governments seek efficient systems for assessment and collection through internet-based solutions. In Zambia,
the Zambia Revenue Authority (ZRA) introduced the Electronic Tax Management System (ETMS), rooted in
reforms dating back to 1994, which has since evolved into a widely utilized platform with high taxpayer
engagement. This study focused on evaluating the relationship between ETMS and tax collection efficiency,
particularly in Lusaka, using a quantitative descriptive design and analyzing data from 100 randomly selected
ZRA employees. Findings revealed that ETMS positively impacts compliance, transparency, and efficiency,
leading to increased tax revenue. Integration of ETMS into ZRA processes provided benefits such as risk
assessment, real-time monitoring, and improved data accuracy. However, challenges remain, including
informal sector dominance, a narrow tax base, complex policies, outdated technology, and enforcement
difficulties. The study concluded that addressing these issues is essential for sustainable revenue collection and
recommended continuous staff training, interdepartmental collaboration, and comprehensive tax reform
strategies.
Keywords: Electronic Tax Management Systems (ETMS), Tax Efficiency, Compliance, Zambia.
INTRODUCTION
The efficient collection of taxes plays a central role in ensuring a nation’s economic stability and growth. In
recent years, revenue authorities worldwide have increasingly turned to Electronic Tax Management Systems
(ETMS) as a transformative tool to enhance compliance, improve revenue generation, and streamline tax
collection processes. In Zambia, the Zambia Revenue Authority (ZRA) has embraced ETMS as part of broader
fiscal reforms, recognizing its potential to strengthen economic capacity and reduce dependency on foreign
aid. This study examined the implementation of ETMS within ZRA to assess its impact on revenue collection,
taxpayer compliance, and overall efficiency, highlighting the importance of adopting technology in tax
administration within developing economies.
The adoption of ETMS in Zambia can be traced back to pilot initiatives introduced in 1994, which gradually
expanded into a comprehensive system. Governments in developing countries, including Zambia, face
persistent challenges in mobilizing sufficient domestic resources due to inefficiencies in tax collection,
enforcement difficulties, and the dominance of the informal sector. As noted by scholars such as Nisar (2013)
and Chirwa (2021), electronic systems offer innovative approaches to minimize wastage, improve compliance,
and bridge the gap between potential and actual tax revenues. The ZRA introduced a formal ETMS in 2012 as
part of its Business Process Improvement (BPI) strategy, expanding the scope of taxpayer services such as
online registration, filing, and compliance certification. Since then, the system has been progressively
integrated into ZRA’s operations, enabling real-time monitoring, improved accuracy, and better interaction
with taxpayers.
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The introduction of ETMS has significantly improved Zambia’s revenue collection performance. Before ICT-
driven systems, ZRA collected around ZMW 20 billion annually but often fell short of national budget targets
by 10–15%. With the full rollout of ETMS in 2017, annual collections steadily increased, reaching ZMW 57.1
billion in 2022, representing 19.1% of GDP and exceeding government revenue targets by 5% (ZRA, 2022;
World Bank, 2022). While these outcomes reflect substantial progress, experts caution that technology alone
does not account for revenue growth, as external economic factors also play a role. Moreover, the effectiveness
of ETMS depends on proper staff training, integration within organizational processes, and addressing
challenges such as corruption, outdated infrastructure, and limited coverage of the informal sector.
LITERATURE REVIEW
The Electronic Tax Management System (ETMS) is a secure, web-enabled platform designed to modernize
domestic tax administration by replacing traditional manual systems. It provides an integrated solution that
allows taxpayers to register for Personal Identification Numbers (PINs), file returns, make payments, and
monitor accounts online in real time (Waweru, 2018). Traditionally, government services were linked to
bureaucracy as described by Weberian principles of hierarchy and standardized procedures. However, the rise
of ICT has enabled governments to offer services that are more efficient, accessible, and cost-effective,
reducing transaction costs and improving accountability (Kun et al., 2018).
Globally, the adoption of e-government systems such as e-filing has shown the potential of technology to
transform public service delivery. For instance, in the United States, e-filing reduced refund processing time
from 12 weeks to just 3 weeks and allowed direct bank deposits, improving both efficiency and taxpayer
satisfaction (Harold, 2019, 2021). Beyond efficiency, ICT supports innovation and economic growth by
creating new organizational structures, markets, products, and services, ultimately boosting productivity and
revenue generation (Mugisha, 2021; Crede, 2018; Suluo, 2022). These benefits highlight the role of ICT as
both a service enhancer and a driver of compliance.
In Zambia, however, challenges such as incomplete computerization, outdated systems, and lack of access to
third-party financial data continue to affect tax collection. To address this, reforms have been recommended,
including the use of a uniform Taxpayer Identification Number (TPIN), simplification of tax codes, and
stronger enforcement mechanisms (Moyi, 2006). The Zambia Revenue Authority (ZRA) has also introduced
digital controls such as internal audits, segregation of duties, and strict authorization processes to reduce fraud
and revenue leakages (Obat, 2018). Through ETMS, ZRA seeks to balance effective enforcement with quality
service delivery, thereby enhancing voluntary compliance, strengthening trust with taxpayers, and positioning
itself to meet and surpass revenue targets.
Summary of Literature Review.
This table synthesizes eight empirical and review studies relevant to the effect of Electronic Tax Management
Systems (ETMS) and broader e‑government integration on tax revenue collection, compliance, and
governance. It highlights each study’s focus, key findings, and direct relevance to the current study on ZRA’s
ETMS.
Author / Year
Focus / Topic
Key Findings
Relevance to Current
Study
Chibanda &
Hussein (2019)
Implementation and
effectiveness of
ETMS in Zambia
ETMS enhances transparency,
accountability, and efficiency;
combats fraud and evasion;
limited analysis of staff
capacity and digital literacy.
Supports examining
ETMS’s role in
revenue gains while
highlighting the need
to measure ZRA staff
competence.
Mwansa & Bwalya
(2017)
Use of Electronic
Tax Registers
(ETRs) among
ETR adoption reduces
underreporting; sector-
specific insights; limited
Informs SME-focused
compliance strategies
within ETMS;
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SMEs in Zambia
consideration of SMEs’
technical/financial adoption
challenges.
underscores support
needs for smaller
taxpayers.
Chileshe &
Munsaka (2018)
Impact of
Electronic Fiscal
Devices (EFDs) on
compliance and
revenue
Real-time invoicing improves
compliance and curbs
evasion; generalizes results
without considering taxpayer
profiles or regions.
Evidence for digitized
invoicing inside
ETMS; signals need
for differentiated
enforcement and
support.
Sichone & Mwale
(2020)
Electronic
payments (e-
wallets) and tax
modernization
Digital payments increase
convenience and compliance;
taxpayer-centric view with
limited analysis of ZRA’s
internal capacity.
Validates payment-
side integration with
ETMS; highlights
importance of back-
office capability and
monitoring.
Abeyratne (2015)
E-government
systems and
governance in Sri
Lanka
Empirical support that e-
government improves
transparency and reduces
corruption; lacks detail on
causal mechanisms.
Justifies ETMS as a
governance tool;
encourages
mechanism-focused
evaluation (e.g., audit
trails, role-based
access).
Al‑Marashdeh et al.
(2018)
E-government
effectiveness in
Jordan
Effective systems reduce
corruption and improve
transparency with strategic,
user-friendly design; limited
attention to usage rates and
digital literacy.
Reinforces UX and
adoption metrics for
ETMS; suggests
measuring
taxpayer/staff digital
readiness.
Emerald Park &
Kim (2020)
Global panel (214
countries) on e-
government and
corruption
E-government significantly
reduces corruption, especially
with strong legal systems;
may overlook
qualitative/context factors.
Positions ETMS
benefits as conditional
on legal/institutional
strength; motivates
complementary legal
reforms.
Ibrahimy, Virkus &
Norta (2023)
E-government and
corruption
reduction in
Afghanistan
Mixed-method evidence that
decentralization via e-
government enhances
transparency and
accountability; context-
specific limits.
Encourages ETMS
designs that
decentralize controls
and improve
auditability; cautions
on context
transferability.
Research Theories
The Technology Acceptance Model (TAM) provides a structured framework for analyzing the adoption of
the Electronic Tax Management System (ETMS) within the Zambia Revenue Authority (ZRA) and its impact
on tax compliance.
The Innovation Diffusion Theory, developed by Everett Rogers in 1972, is a valuable theoretical framework
for understanding how innovations, such as the Electronic Tax Management System, are adopted and spread
within a social system. The theory categorizes individuals into adopter categories, including innovators, early
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adopters, early majority, late majority, and laggards, based on their willingness and readiness to adopt
innovations.
Institutional Theory is a prominent theoretical framework that delves into how organizations and individuals
conform to established norms, rules, and practices within a given institutional environment. This theory
provides a lens through which we can examine how the adoption of the Electronic Tax Management System
aligns with or challenges the existing institutional practices and norms within the Zambia Revenue Authority
(ZRA). Institutional Theory focuses on three key pressures organizations face: coercive, normative, and
mimetic.
CONCEPTUAL FRAMEWORK
Figure 3.1: This conceptual framework is diagrammatically represented as follows:
Independent Variables
The framework was adapted to assess how the Electronic Tax Management System (ETMS) affects tax
revenue collection by the Zambia Revenue Authority (ZRA). The independent variables ETMS
implementation, its integration into ZRA’s organizational processes, and challenges faced during
implementation were examined in relation to their impact on the dependent variable: improved tax revenue
collection. This framework illustrates how these variables interact to enhance or hinder ZRA’s performance in
revenue mobilization (Chikalipah, 2017; Mwenda & Muuka, 2020).
RESEARCH METHODOLOGY
Research Design
The study used a quantitative approach to evaluate the relationship between the Electronic Tax Management
System (ETMS) and tax collection efficiency within the Zambia Revenue Authority (ZRA). Both qualitative
and quantitative designs were applied to provide a broader understanding, aiming to capture measurable
outcomes and depict features of individuals, groups, and occurrences in the tax system.
Study Area or Site
The research was conducted in Lusaka, Zambia’s capital and economic hub, where most formal and informal
economic activities take place. Lusaka was chosen due to its concentration of taxpayers, diverse economic
sectors, and proximity to ZRA headquarters, which facilitated data access. Its relatively better infrastructure
also supports effective implementation of electronic systems, making it an ideal site for assessing ETMS
impact.
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Study Population
The study population consisted of ZRA employees directly involved in ETMS implementation and operations.
This included tax collectors, IT specialists, administrators, and other staff supporting revenue collection
processes. These participants were considered appropriate since they hold practical knowledge and direct
experience with ETMS functions.
Study Sample
ZRA Lusaka offices have about 1,250 employees. Using Yamane’s formula, a sample size of 100 employees
was selected. The sample was drawn randomly to ensure representativeness and reduce bias, with
questionnaires used as the main instrument for data collection.
size was determined as follows.
Where n = ?
N = 1250, e = 1.52%
n =
1250
1+1250(0.052)
2
, n =
1250
1+11.5
, n =
1250
12.5
, n = 100
n = 100 ZRA employees
Sampling Techniques
Simple random sampling, specifically the rotary method, was used to select 100 respondents. This method
ensured each employee had an equal chance of being chosen. The sample size was statistically justified based
on Yamane’s formula, providing accuracy while balancing resource constraints.
Instruments for Data Collection
A structured interview schedule was used, requesting demographic information and perceptions on ETMS.
Questions focused on ETMS’s role in increasing revenue, integration into ZRA processes, and challenges
faced in achieving potential revenue targets.
Procedure for Data Collection
Face-to-face interviews were conducted at ZRA offices, each lasting 10–15 minutes. Between 10–15
interviews were done daily, with interpreters assisting respondents who faced language barriers. Respondents
were thanked after participation to maintain rapport and encourage future cooperation.
Data Analysis
Data was analyzed using both quantitative and qualitative methods. Tools such as frequency tables, charts, and
regression analysis were applied. SPSS version 20.0 and Excel were used for processing, while questionnaires
were carefully edited to identify missing responses.
Reliability and Validity
Reliability was ensured through pre-testing of questionnaires and use of Cronbach’s alpha, with values above
0.7 accepted. Validity was achieved by aligning questions with objectives, expert reviews, and triangulating
primary and secondary data. These measures enhanced accuracy and credibility of findings.
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Ethical Considerations
Ethical practices included obtaining informed consent, assuring participants of voluntary involvement, and
protecting confidentiality by anonymizing responses. A letter from the University of Zambia confirmed the
academic purpose. Oversight from the University and ZRA ensured compliance with ethical standards, while
proper citation safeguarded academic integrity.
Findings
The effect of the ETMS in increasing tax revenue collection in Zambia.
The study revealed that 87 percent of respondents agreed that the Electronic Tax Management System (ETMS)
has significantly increased tax revenue collection in Zambia by enhancing compliance, transparency, and
efficiency in tax administration. Respondents highlighted that ETMS promotes real-time monitoring of
financial transactions, reduces opportunities for tax evasion, and strengthens ZRA’s enforcement and audit
capabilities through accurate and timely taxpayer data. Its advanced data management and analytics enable the
identification of non-compliance patterns, targeted enforcement, and improved forecasting of tax trends,
leading to more predictable revenue streams. Additionally, automation of processes such as registration and
filing has reduced errors and delays, while the system’s user-friendly interface has improved communication
between taxpayers and ZRA, encouraging voluntary compliance. Overall, the findings underscore that ETMS
has streamlined tax processes, curbed revenue leakages, and fostered a positive taxpayer–authority
relationship, thereby contributing to Zambia’s enhanced fiscal performance.
The integration of the ETMS into ZRA's organizational processes in improving revenue collection in
Zambia.
The study found that the integration of the Electronic Tax Management System (ETMS) into the Zambia
Revenue Authority’s (ZRA) processes has significantly improved efficiency by reducing turnaround times for
tax activities, enhancing taxpayer satisfaction, and ensuring timely and complete revenue collection.
Respondents highlighted that ETMS strengthens risk assessment and non-compliance detection, allowing ZRA
to allocate resources more effectively and curb tax evasion. Its real-time monitoring features enable rapid
responses to taxpayer behavior and economic changes, ensuring adaptability in revenue strategies. The system
has also enhanced data accuracy and reliability, reducing errors, disputes, and discrepancies in tax assessments,
while automation has streamlined operations and freed tax officers to focus on strategic tasks. Additionally,
ETMS has improved internal communication and collaboration across ZRA departments, fostering greater
coordination toward revenue targets. High mean scores (4.98, 4.92, 4.87, 4.86, and 4.67) reflect strong
agreement on its positive impact on efficiency, accuracy, and collaboration.
The challenges faced by ZRA in achieving potential tax revenue collection in Zambia.
The study revealed that 90 percent of respondents agreed the Zambia Revenue Authority (ZRA) faces
significant challenges in maximizing tax revenue collection, primarily due to the dominance of the informal
economy, which operates largely outside regulation and contributes to substantial revenue leakage. A narrow
tax base reliant on a few sectors further undermines stability, while weak enforcement of tax laws and
widespread non-compliance exacerbate the problem. Corruption within ZRA, including bribery and collusion,
was also identified as a major obstacle, alongside taxpayer practices such as underreporting income and fraud.
Additional challenges include the complexity and frequent changes in tax policies, which create confusion and
unintentional non-compliance, and outdated technology and infrastructure that limit ZRA’s capacity for
efficient data management and monitoring. Respondents emphasized that expanding the tax base, simplifying
regulations, strengthening enforcement, combating corruption, and investing in modern technology are
essential to improving ZRA’s performance and ensuring sustainable revenue collection.
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CONCLUSION AND IMPLICATIONS
The study concludes that the Electronic Tax Management System (ETMS) has played a transformative role in
enhancing tax revenue collection in Zambia. Findings show that the system has improved transparency,
compliance, and efficiency in tax administration through real-time monitoring, automation, and data analytics.
These features have reduced opportunities for tax evasion, strengthened enforcement and audit capacity, and
streamlined processes such as registration and filing. The strong agreement among respondents demonstrates
that ETMS has not only boosted revenue collection but also fostered a more positive relationship between
taxpayers and the Zambia Revenue Authority (ZRA), encouraging voluntary compliance and supporting fiscal
stability.
The integration of ETMS into ZRA’s operations has further optimized revenue collection by reducing
turnaround times for tax-related activities, enhancing risk assessment, and enabling timely responses to
changes in taxpayer behavior and economic conditions. Automation has minimized errors, improved accuracy
in tax assessments, and allowed tax officers to focus on higher-level tasks, while the system’s data integrity
has reduced disputes and discrepancies. Additionally, ETMS has strengthened internal communication and
collaboration within ZRA, ensuring cohesive efforts toward revenue targets. These improvements highlight the
system’s broader institutional benefits in modernizing tax administration and improving taxpayer satisfaction,
ultimately contributing to more predictable and sustainable revenue flows.
Despite these achievements, the study reveals that ZRA still faces substantial challenges in realizing its full tax
revenue potential. The dominance of the informal economy, a narrow tax base, weak enforcement
mechanisms, corruption, complex tax policies, and outdated infrastructure continue to undermine efficiency
and compliance. These findings imply that while ETMS has significantly strengthened ZRA’s operational
capacity, broader reforms are required to address systemic challenges. Expanding the tax base, simplifying tax
policies, investing in modern infrastructure, and promoting transparency and accountability within ZRA are
critical steps needed to fully optimize revenue collection. Thus, the combined use of ETMS and
comprehensive policy reforms can position Zambia toward achieving a more robust, fair, and sustainable tax
system.
RECOMMENDATION
The Effect of ETMS in Increasing Tax Revenue Collection
To maximize the benefits of the Electronic Tax Management System (ETMS), the Zambia Revenue Authority
(ZRA) should strengthen support systems by regularly reviewing and enhancing training programs. These
should include hands-on training both locally and internationally, with staff exchange programs or
benchmarking visits to countries such as South Africa, Botswana, and Namibia where ETMS is already
operational. Such initiatives would expose ZRA personnel to best practices, promote knowledge transfer, and
strengthen institutional capacity, thereby ensuring that ETMS achieves its intended outcomes in boosting tax
revenue collection.
Integration of ETMS into ZRA's Organizational Processes
For effective ETMS integration and improved interdepartmental collaboration, ZRA should regularly refine its
training programs to align with evolving ETMS functionalities. Feedback mechanisms and performance
metrics should be used to improve workshops and training sessions. Practical learning through regional
exchange programs and study visits to neighbouring countries where ETMS is effectively applied would
enable ZRA to adopt proven strategies and best practices. This approach will enhance collaboration, streamline
internal processes, and ensure the system’s full potential is realized within Zambia’s operational environment.
Challenges Faced by ZRA in Achieving Potential Tax Revenue Collection
To overcome persistent challenges, ZRA should implement a comprehensive tax reform strategy. This should
focus on formalizing the informal sector through incentives and simplified registration, broadening the tax
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base, and simplifying complex tax policies. Investments in modern technologies such as advanced data
analytics and automated enforcement systems are necessary to strengthen compliance monitoring and
enforcement. Anti-corruption measures, including regular audits and transparent reporting, should be
prioritized to enhance accountability. Furthermore, upgrading digital platforms and infrastructure will improve
efficiency in data processing and overall revenue collection effectiveness.
Recommendation for Future Research
Future research should examine employee perceptions and adaptation to continuous training programs under
ETMS implementation. This includes evaluating how staff engagement with training influences their
proficiency in using ETMS features, analytical capacity, and responsiveness to evolving tax trends. Exploring
the relationship between training effectiveness, departmental performance, and overall system integration will
provide insights for refining workforce development strategies. Such research will help optimize staff
capabilities, strengthen compliance and transparency, and ensure sustainable improvements in Zambia’s tax
administration system.
Conflict of interest
The Authors declare that they have no conflicting interests
Funding
The research did not receive any specific grant from funding agencies in the public, commercial, or not – for
profit sectors.
Data Availability Statement
The data used to support the findings of the study are available from the corresponding Author upon request.
Ethical Considerations
The article followed all ethical standards appropriate for this kind of research.
ACKNOWLEDGMENTS
The research extents heartfelt gratitude to the University Of Zambia Graduate School Of Business for their
Guidance and Support through-out this study, Special thanks go to the ZRA employees for provision of
insightful data for this research.
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