Abstract
Efficient revenue management is universally recognized as a fundamental pillar for the functioning of any local governments across the globe. This study empirically investigates the efficiency of revenue management at Lusaka City Council, The methodology used was a mixed research and primary data was collected through individual questionnaires and in-depth interviews with Lusaka City Council employees. Employing the Survey Monk formula, the sample size comprised 70 council workers selected through purposive and simple random sampling methods. The study revealed that bank deposits were identified as the most effective revenue collection practice at LCC, Further the study highlighted Fraud, Administrative inefficiencies and limited enforcement as challenges faced by Lusaka City Council. Interviewees expressed belief in the appropriateness of existing revenue collection strategies; however, the study found the overall extent of these strategies to be poor. The study recommends a harmonization or review of the legal framework supporting revenue collection to enable Lusaka City Council realize its full potential.
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