Zambia Revenue Authority Research Articles

Information Communication Technology's Influence on Exchange Rate

Investigated in this study is the influence of information communication technology (ICT) on the exchange rate in Zambia from 2010 to 2021. The research methods employed involve using descriptive, exploratory, and experimental designs. The results are reported focusing on ICT acquisition, usage, and production in relation to the performance of the exchange rate: imports of ICTs from the Zambia Revenue Authority (ZRA) represented the uptake while the performance of the exchange rate from the Bank of Zambia represented actual volatilities. It was further discovered that the ICTs influence movements in financial transactions by increasing the quantum of transactions. The impact on the movements of currencies advertently affects the exchange rate causing volatility. The role of ICTs in the amalgamation of markets, trade linkages, and openness, is key. Conclusively, ICTs influence the exchange rate: inherent in productive means and permeate consumptive aspects of ICTs and financial transactions. The main limitation arose from data collection on ICT software and services due to lack of a consolidated data capturing information system.

Assessing the Impact of Value Added Tax (VAT) On Government Revenue in Zambia

This research aimed to assess the impact of Value Added Tax (VAT) on government revenue collection. The study employed a mixed methods research design, which combines both qualitative and quantitative methodologies. The study focused on a population of 500 management-level employees at the Zambia Revenue Authority and Ministry of Finance. Seeing that the study was heavy on qualitative approach and had specific type of cadre to provide the necessary information, a sample of 30 respondents was utilized which was purposively sampled. The secondary sources on the other hand mainly involved published documentation such as reports obtained from Zambia Revenue Authority official website and journals that provided the conceptual framework and a definite meaning to the topic. Regarding the effect of VAT on Government revenue, the study revealed that an increase in VAT rate may lead to higher VAT revenue, assuming a stable level of compliance. With regard to effect of VAT on consumer behavior, it was established that when VAT rates are elevated in Zambia, the prices of a wide array of goods and services subject to VAT increase accordingly, hence consequently, higher VAT rates can drive consumers to opt for saving or investing their money rather than immediate spending. This may simultaneously lead to a reduction in consumer spending, potentially impeding economic growth. As regards to ascertaining measures to address challenges related to VAT collection, findings indicated that effectiveness of VAT is contingent upon addressing the challenges inherent in VAT collection, optimizing VAT rate policies, and adapting the system to the country's unique economic context. The study offers several recommendations, including: improving tax administration through the Zambia Revenue Authority (ZRA); combating tax fraud and evasion; simplifying VAT regulations; enhancing taxpayer education and awareness; carefully considering exemptions and thresholds; and implementing monitoring and evaluation mechanisms for VAT revenue. Further study is recommended to explore the informal economy's role in VAT collection in Zambia and its implications

A Study of the Factors Affecting Rental Income Tax Administration Effectiveness in Zambia

Even the largest tax plan in the world is useless if it is not implemented well. Efficient tax administration ensures a high level of tax compliance. However, measuring the effectiveness of tax administration based solely on the amount of taxes collected is overly simplistic. Instead, a much stronger criterion for assessing the effectiveness of tax administration is taking into account the size of the compliance gap. The goal of this study is to determine the effectiveness of rental income tax administration by examining the characteristics of the tax system that influence it, such as diversity, equality, convenience, simplicity, and security. Both primary and secondary data were used in this study. Primary data was collected from taxpayers in Kabulonga Main, Lusaka, while secondary data was collected from various sources including the Zambia Revenue Authority, State Valuation Department, Lusaka City Council, and selected real estate agencies. Descriptive statistics were used to analyze the data. The study aimed to determine whether taxpayers' perceptions of the characteristics of the tax system, as identified in the theoretical and empirical literature, could influence the effectiveness of the administration of the rental income tax. The Zambia Revenue Authority was found to have perpetuated phenomena that encourage non-compliance behavior among aggrieved taxpayers, which was indirectly used as a measure of tax administration effectiveness in this study. The results showed that the characteristics of the tax system, particularly equality, diversity, convenience, simplicity, and security, have a positive impact on the effectiveness of tax administration. Based on these findings, the study recommends that the Zambia Revenue Authority work more closely with all stakeholders, incorporate user-friendly features into its tax filing website to promote inclusivity and compliance, improve the authority's ethical profile, increase taxpayer trust in the system, and reduce the tax rate on rental income to alleviate the tax burden. Additionally, active taxpayer education and enforcement of tax laws and policies should be implemented to reduce tax evasion and improve tax compliance.

An Investigation into the Causes of Tax Evasion and Avoidance by Small and Medium Enterprises (SMEs) and Their Effect on the Zambian Economy in Chililabombwe District

This study was purposed to investigate the causes of tax evasion and avoidance and its effect on the Zambian economy in Chililabombwe District of the Copperbelt Province. It had two-fold objectives: to examine the causes of tax evasion and avoidance in Chililabombwe District by SMEs, and to determine the effect of tax evasion and avoidance in Chililabombwe District on the Zambian economy. The study used a mixed method approach combining both qualitative and quantitative paradigms in which 110 sample size was targeted. One Hundred and ten (110) questionnaires were distributed and 79 were returned representing 72%. Purposive and convenient sampling techniques were used. Quantitative data was analysed through the SPSS version 16 while qualitative data was analysed through content analysis focusing on main unfolding themes from the interviews. The study discovered that that there are loopholes in the Zambia Revenue Authority's (ZRA) tax administration system which are due to inefficiencies or inadequate competence of tax collectors, which taxpayers exploit in evading and avoiding tax. The investigation also revealed that on account of the established loopholes, certain revenue collectors collude with taxpayers to commit tax fraud by accepting bribes from them while poor sales, high tax rates, and lack of tax education to SMEs were noted to be among key reasons for tax avoidance. Consequently, the study ascertained with concern that the levels of development in the district, in terms of social amenities, schools, road network, and youth / women empowerment programmes are very low. The study concluded that tax evasion and avoidance were real and rife among the SMEs on account of the factors cited and that mitigative policy measures were required without any further delays. Arising from the results of the study, it was strongly recommended that for tax evasion and avoidance to be mitigated, the revenue authority needs to urgently reform the tax system to make it equitable and fair coupled with rigorous tax education to the traders for sufficient tax knowledge and thereafter digitize tax remittances with ease for the traders to file returns without need for middle persons. Tax morale and ultimately revenue collection can be improved through tax education programs, integrity of tax collectors, and reduction of tax rates chargeable to SMEs. Enhanced training and sensitization to create awareness, reduce compliance cost, and simplify online technology for the overall positive impact on compliance among the SMEs are elements of paramount import for the success of the nation in meeting its socio-economic goals through guaranteed revenue collections by the Revenue House.

A study of the effect of Mobile Money Services on Tax Compliance in zambia: A case of MFEZ and CBD Lusaka

The aim of this study was to assess the effect of mobile money services on tax compliance in Zambia, in the case of the Multi-Facility Economic Zone (MFEZ) and Central Business District (CBD) of Lusaka. The study objectives were first to establish the extent to which mobile money is used to pay tax to the Zambia Revenue Authority (ZRA) in Zambia. Secondly, it aimed to find out the challenges of using mobile money for tax compliance in Zambia and, lastly, explore potential measures and strategies that could be implemented to harness the potential of mobile money in augmenting tax compliance. Drawing upon both quantitative and qualitative research methodologies, this study employed surveys, interviews, and data analysis techniques to elucidate the intricate dynamics at play. Through rigorous data collection and analysis, the research aimed to provide insights into the utilization patterns, benefits, and challenges associated with mobile money in tax compliance. The findings of this study were expected to contribute significantly to the existing body of knowledge concerning mobile money adoption and its implications for tax compliance in developing economies. By shedding light on the specific nuances of the Zambian context, this research endeavored to offer actionable recommendations aimed at fostering an environment conducive to leveraging mobile money for enhanced tax compliance. From a broader perspective, this thesis aspires to not only deepen academic understanding but also offer practical implications for policymakers, tax authorities, financial institutions, and mobile money service providers in Zambia and beyond. The study established that, to a good extent, mobile money is used by taxpayers to pay presumption tax. It was also established in the study that mobile money can reduce the prevalence of cash transactions and can provide a digital trail of transactions, making it easier for governments to track and collect taxes. Using mobile money can also improve tax compliance.

Asymmetries of Power and Capacity: The Zambia Revenue Authority (ZRA) as an Instrument of Resource Nationalism, 1994–2021

Heightened copper prices and the perceived profiteering of foreign mining investors in the 2000s spurred calls for greater revenue from mineral extraction in Zambia. Following the abrogation of the over-concessionary development agreements (DAs) in 2008 and the concomitant formation of the Mining Taxation Unit in the Large Taxpayer Office, the Zambia Revenue Authority (ZRA) has essentially functioned as an instrument of those resource nationalist demands. Building on the professionalisation of the regulatory body under the Mwanawasa administration, the ZRA became a formidable force in the policing of Zambia’s mining fiscal regime. In comparison to the rest of the country’s bureaucracy then, the ZRA functioned as what some scholars have termed a ‘pocket of effectiveness’ (POE). From 2006 until 2014, under the aegis of a ‘technocratic coalition’ made up of officials at the ZRA and Ministry of Finance, sympathetic politicians, and foreign technical advisers, the revenue authority was able to bolster its capacity to administer mining taxation. It is essential that the ZRA is not merely examined as an administrative institution outside of the political realm. This article’s contribution is that it examines the political factors that shape the ZRA’s emergence, performance and sustainability over time in relation to mining taxation. It demonstrates how the nature of Zambia’s political settlement, the structural power of the foreign mining investors and the weaknesses of other government ministries have encumbered the effectiveness of the ZRA as an instrument of resource nationalism. The article is based on interviews with a wide range of actors, quantitative and qualitative data and unreleased sources.

Exploring Corporate Communication Gaps in Public Institutions Necessitating access to Information Law in Zambia: the Case of Zambia Revenue Authority

Exploring Corporate Communication Gaps in Public Institutions Necessitating access to Information Law in Zambia: the Case of Zambia Revenue Authority

Factors Hindering the Adoption of the Customs Electronic Licensing System (CELS) by Clearing and Forwarding Agents in Zambia

While the Zambia Revenue Authority (ZRA) aims at improving and making it much easier, more efficient and faster to process clearing agents’ licenses added to mass sensitization and training on the Customs Electronic Licensing System (CELS), the adoption and utilization of the system among the clearing and forwarding agents in all the Zambian border posts is very low. This study aimed at determining the factors that impede the adoption and implementation of the CELS by the clearing agents and recommending the best ways in which ZRA can enhance the utilization of the electronic platform and boost compliance. The study was conducted within the population of the Zambia Revenue Authority and duly licensed Clearing Agents domiciled at Kenneth Kaunda International Airport (KKIA) as well as those working at Nakonde, Chirundu, Mwami, Katima Mulilo, Kasumbalesa and Kazungula border posts. We employed the mixed method approach, the quantitative and qualitative methods with a study sample of 263 licensed clearing and forwarding agents. However, analysis was based on 178 agents (the response rate was 68%). Binary Logistic was fitted on the date to determine the bottlenecks to the adoption of CELS. Factors which determined as bottlenecks to the adoption of the CELS are “Not Having ICT Skills”, “Not Having an electronic Device PC/Smartphone”, “No Access to Internet”, “Difficulty of Use of the CELS” and “Not Having Knowledge on CELS”. The challenges faced by clearing and forwarding agents include; not having electronic devices personal computers (PCs) or Smartphones, not having the required information technology skills, not having access to internet, and not having adequate knowledge about the system. To promote compliance among the agents, ZRA needs to do the following; make the possession of a computer or smartphone to be a mandatory requirement for an individual to be given the clearing and forwarding license; provide the required information technology skills training specifically on CELS; provide free internet only accessible to the registered agents to allow them to fully access the CELS, as well sensitization programs to ensure that all agents have knowledge on CELS.

An Analysis of the Value Added Tax (Vat) Gap in Zambia

The aim of this study was to empirically examine the effect of the Zambian VAT administrationon tax revenue by analyzing the VAT gap in Zambia. The study attempted to assess from empirical evidence if there is room for the revenue authorities to enhance VAT revenue collection without increasing the rate. The data used in this study was time series data sourced from the Zambia Revenue Authority database of 2020. The research used a data collection guide that sought to collect data on VAT and any other relevant information regarding VAT gaps and VAT administration. This study used a population of the totality of the Zambian economy which included all the existent revenue streams of the Zambian government. The study employed the multiple regression model and used descriptive statistics and correlation analysis. Data collected was reviewed for a period of over 10 years (2009 to 2019).The study concludes that deferring VAT and Penalties on VAT for non-compliance had no effect on the VAT collected under the period of review. Indicating that low willingness by taxpayers to pay correct taxes on time. Additionally, the study concludes that the VAT policy gap has no effect on VAT revenue in the period under review. Indicating that ZRA should improve measures of VAT enforcement. Thus, the study recommends that ZRA should make deliberate efforts to improve its enforcement by having a dedicated Enforcement Unit for Domestic taxes just like the one assigned to customs. Further, since the payer of VAT is the final consumer, ZRA should encourage voluntary tax compliance among final consumers by intensifying the demand a receipt campaign as well as increasing the education on the benefits of tax compliance to the nation’s development. Further, ZRA should expedite the process of fiscalization i.e. the mandatory issuance of fiscal receipts by all VAT registered suppliers.

Performance Appraisal System and its Implication on Employee Performance: A Study of Zambia Revenue Authority

Performance appraisal systems used by a multitude of organisations globally should pose a major concern to all who use this employee evaluation process. This is mainly because performance appraisals do have an effect on employees. Whether this effect is for good or bad is the primary goal of this paper. Using data from a named organisation, the study will strive to determine whether the performance appraisal methods of that organisation have indeed had intrinsic effects on the performance of individual employees and whether this has indeed trickled down to the entire organisation as a whole. Both quantitative and qualitative research approaches were chosen as a primary and secondary data source. Questionnaires and interviews were used for primary data collection. Secondary data were collected from different articles, books, and online sources as well as the organisation under consideration. The results showed that, indeed, inherent in a performance appraisal system may be factors that need special attention if it is to work out for the benefit of the organisation. Whereas the procedures of the system may in themselves be very beneficial, the implementation thereof may be lacking and expose holes that may need to be filled from top management, middle management, and supervisees alike in order for the organisation as a whole to realise the full benefit of the performance appraisal system. The researcher recommended that the organisation take these factors into consideration if they are to achieve organisational objectives and goals.

FORECASTING PRICE OF FUEL USING TIME SERIES AUTOREGRESSIVE INTEGRATED MOVING AVERAGE MODEL: A ZAMBIAN REVIEW FROM 1998 TO 2022

Fuel plays a pivotal role in the economic development of every developing country, which means many sectors of the economy will be unfavourably affected by increasing the price of fuel. This paper reviews and analyses annual data on fuel prices from 1998 to 2022. Data were analysed using Autoregressive Integrated Moving Average (ARIMA) (1,1,2) to predict the price of fuel from 2022 to 2032. The ARIMA (1,1,2) model was used due to its accuracy, mathematical soundness, and flexibility, thanks to the inclusion of AR and MA terms over a regression analysis. The results showed that ARIMA (1, 1, 2) was the best fit for the price of fuel since its errors are smaller than Simple Exponential Smoothing (SES), Double Exponential Smoothing (DES), and Triple Exponential Smoothing (TES). Results of the study also showed that the fuel price will increase from 2022 to 2032 in Zambia. These results are useful to policy and decision-makers such as Zambia Revenue Authority (ZRA), Energy Regulation Board (ERB), and Ministry of Transport, Works, Supply and Communications (MoTWSC) in a bid to plan and execute their duties effectively.

The impact of single window system on customs administration at Victoria falls border post in Zambia

Zambia Revenue Authority Act Number 23 of 1994 mandates Customs to manage export and import formalities for international trade. In Zambia, there has been poor customs administration due to numerous pieces of legislations which conflict in their implementations. In the recent past the Zambian government has strived to improve Boader formalities through the introduction of the Single Window System (SWS) which cuts down on a number of formalities but integrates them into a single window with various components including information communication technology (ICT), trade regulation (TR) and trade facilitation (TF). In this study, the researcher used a deducted approach to test the relationship between Single Window System and Customs administration. Data was collected using a survey method and 350 respondents comprising various stakeholders at Victoria Boarder answered a questionnaire. The study showed overall that ICT, TR and TF sit statistically Significant to determining Customs Administration and therefore is a significant predictor of customs administration. However, the coefficient results show that ICT is not a predictor of customs administration and was marred with lots of poor internet connectivity and lack of electricity. The study recommends an improvement of internet facility and improved energy source since the single window system is anchored in ICT. Further, the study recommends that staff must be trained in various aspects of single window administration.

Extent of Rental Income Tax Compliance by Taxpayers’ in Zambia: Case of Residential Properties in Kitwe City

Government mainly raises domestic revenue through taxation such as income tax, value added tax and customs and excise duty. Residential rental income tax is a component of income tax. There is low rental income tax collections in Zambia caused by among other things low taxpayers’ compliance. In order to obtain insights about the actual realities on the ground and using Kitwe city as a case study area, the research evaluated the extent of residential rental income tax compliance among taxpayers in Zambia. Both primary data was obtained through use of semi-structured interviews and questionnaires while secondary data was collected from both published and grey literature. The research findings showed that there is low rental income tax compliance among taxpayers. Low taxpayers’ compliance is caused by limited taxpayers’ awareness on some aspects of rental income tax issues such as deadlines and modes of payments, tax officials not having the right attitude, the Zambia Revenue Authority website not being easy to navigate and use, high tax rate, erratic deregistration of taxpayers, and lack of a fair tax system. In view of the foregoing, the study recommends that in order to improve rental income tax compliance by taxpayers, there is need to: provide information to taxpayers on rental income tax, conduct training for tax officials, simplify Zambia Revenue Authority website, lower the rate for rental income tax, revert to landlords paying tax, and encourage fairness of the tax system

Zambia Revenue Authority Professional Performance Amidst Structural Constraints, 1994–2019

From an initial survey of public sector experts, the Zambia Revenue Authority (ZRA) was regarded as a relatively high performer among public sector institutions in Zambia. This paper utilizes a political settlements approach to track how the distribution of power within Zambia’s political settlement influenced ZRA’s tax policy and administration from its inception in 1994 to 2019. We find that ZRA’s performance over the reference period was highly uneven. Broadly, 1994-2005 was a formative period for the authority, with relatively low performance. Then, between 2006 and 2015, due in part to strong political will and external support, ZRA achieved and maintained a favorable level of professionalism and specialization, held a clear mandate, and established tax targets and internal organizational reforms. But, throughout, ZRA struggled to overcome structural constraints to revenue generation. Policy stability came out of an era of ‘technocratic consensus’ that emerged in the 2000s. Generally, ideas shared by political rules and leading bureaucrats centered on growth, fiscal prudency and domestic resource mobilization aimed at gaining more autonomy, namely weaning Zambia off donor support and conditionalities. This push was augmented in 2011 by Patriotic Front’s (PF) political commitment to resource nationalism. In contrast, 2015-2019 saw a new political settlement dynamic that affected the role of most economic institutions in Zambia, which exposed ZRA to undue political influence. Ultimately, with a high number of political turnovers amidst the increasingly fractious settlement during the reference period, ZRA experienced episodes of vulnerability to politically motivated institutional reforms and reorganizations at the political expediency of the ruling elite.

Digital Certificate Exchange of Agricultural Products using SOAP Web Services

Developing countries have continued to experience a number of challenges in managing import and export certificate for various goods. In this paper, we are proposing a model for digital certificate exchange in an effort to improve the security levels of data exchange among the government organizations and the business community. With the increase of various information systems being used in many organizations, data exchange between systems has become critical. The model developed uses SOAP web services for data exchange and RSA encryption for secure data exchange. Ministry of Agriculture is responsible for the issuance of import and export certificates in Zambia while Zambia Revenue Authority is responsible for ensuring that goods imported or exported out of the country have a valid certificate that is authentic. The results show that the model provides a secure and timely exchange of information between the ministries and the government agencies.

Uptake of HIV testing and its associated factors among long-distance truck drivers in Zambia, 2015

Background: Globally, long distance truckers have been reported to have an important role in the spread of sexually transmitted infections (STIs) including Human Immunodeficiency Virus (HIV). Evidence on the uptake of HIV testing among this key population is not well established. We analysed the 2015 Behavioral Surveillance Survey (BSS) data to determine the uptake of HIV testing and assess factors associated with HIV testing among Long Distance Truck Drivers (LDTDs) in Zambia. Methods: We analysed secondary data from the 2015 BSS. The BSS was carried out in five of the 10 Corridors of Hope (COH) III project sites (Kazungula, Solwezi, KapiriMposhi, Chipata and Chirundu) among male LDTDs. The Zambian Corridors of Hope HIV and AIDS Prevention Initiative project was formed to address rising rates of HIV and other sexually transmitted infections. The BSS study included LDTDs from truck depots, border sites, Zambia Revenue Authority offices and those parked along the road side. Association between independent variables and history of HIV testing was determined by bivariate logistic analysis. Multivariable logistic regression was done to control for confounders. Results: Overall, 1,386 male LDTDs were included in the study, with mean age of 38 years. Over 75% reported being currently married and living with a spouse while 82% reported having only one wife. Uptake for ever having tested for HIV among LDTDs was 83%. Having a relative or friend who was infected or who had succumbed to HIV/AIDS (adjusted OR: 0.61, 95%CI: 0.40 – 0.92) and having two or more wives (adjusted OR: 0.4, 95%CI: 0.2 – 0.6) were independent inhibitory factors for uptake of HIV testing. Conclusion: Knowledge of someone infected or died of HIV and having at least two wives were drivers for HIV testing. These findings suggest the need to implement focused Behavioral Change interventions and messages to increase uptake of HIV testing among LDTDs.

Efficient Tax System in Zambia

Mr. Berlin Msiska, the CEO for the Zambia Revenue Authority (Tax Administration), was wondering how return on investment (ROI) might be used to assess investments in ICT intended to improve the efficiency and effectiveness of the country’s tax system. The critical decision being faced was “How can the ROI of tax systems be computed and should we advocate using ROI?

Univariate Time-Series Analysis of Second-Hand Car Importation in Zambia

Zambia largely depends on the international second-hand car (SHC) market for their motor vehicle supply. The importation of Second hand Cars in Zambia presents a time series problem. The data used in this paper is monthly data on SHC importation from 1st January, 2014 to 31st December, 2016. Data was analyzed using Exponential Smoothing (ES) and Autoregressive Integrated Moving Average (ARIMA) models. The results showed that ARIMA (2, 1, 2) was the best fit for the SHC importation since its errors were smaller than those of the SES, DES and TES. The four error measures used were Root-mean-square error (RMSE), Mean absolute error (MAE), Mean percentage error (MPE) and Mean absolute percentage error (MAPE). The forecasts were also produced using the ARIMA (2, 1, 2) model for the next 18 months from January 2017. Although there is percentage increase of 90.6% from November 2015 to December 2016, the SHC importation generally is on the decrease in Zambia with percentage change of 59.5% from January 2014 to December 2016. The forecasts also show a gradual percentage decrease of 1.12% by June 2018. These results are more useful to policy and decision makers of Government departments such as Zambia Revenue Authority (ZRA) and Road Development Agency (RDA) in a bid to plan and execute their duties effectively.

Fraud Detection on Bulk Tax Data Using Business Intelligence Data Mining Tool: A Case of Zambia Revenue Authority

2 Abstract: Zambia Revenue Authority (ZRA) generates large volumes of data that need complex mechanisms in order to extract useful tax information. The purpose of the study was to develop a data mining model for detection of fraud on tax and taxpayer data for ZRA. This study focused on two areas. These were (1) the baseline study that helped to establish the extent of the challenges in fraud detection for the tax payers and (2) the automation and development of the fraud detection tool using the results from the baseline study. Our baseline study showed that the current methodologies, processes, architectures, and technologies that were being used to transform raw data into meaningful and useful information were tedious and time consuming. In order to detect fraud they depended on random audits, informants and under-cover operations. A model which implements outlier algorithms for fraud detection, Continuous Monitoring of Distance Based and Distance Based Outlier Queries was then developed. We used both algorithms to analyse the domestic tax payments to detect underpayments and overpayments according to business rules. Underpayments and overpayments are marked as outliers. Results generated by our tool showed improved accuracy and takes less time in order to detect under and over payments as outliers when compared to the older methods.

How does neopatrimonialism affect the African state's revenues? The case of tax collection in Zambia

ABSTRACTFollowing the neopatrimonialism paradigm, it can be hypothesised that in African states informal politics of the rulers infringe on the collection of taxes and in turn reduce state revenue. This article tests this proposition for the case of Zambia. Neopatrimonial continuity in the country is evidenced by three factors: the concentration of political power, the award of personal favours, and the misuse of state resources. Despite this continuity, the revenue performance increased considerably with the creation of the semi-autonomous Zambia Revenue Authority. Donor pressure has been the most important intervening variable accounting for this improvement. Yet, strengthening the collection of central state revenue has been consistent with a neopatrimonial rationale, and may even have fed neopatrimonialism overall, by providing increased resources for particularistic expenditure.