Effectiveness of digitalization strategies implemented by the Zimbabwe Revenue Authority (ZIMRA) for revenue collection · Electronic Theses and Dissertations

Author: Chuma, Panashe.
Title: Effectiveness of digitalization strategies implemented by the Zimbabwe Revenue Authority (ZIMRA) for revenue collection
Abstract: This study critically examines the effectiveness of digitalization strategies employed by the Zimbabwe Revenue Authority (ZIMRA) in enhancing revenue collection. Utilizing both qualitative and quantitative research methods, the research was conducted in Harare and involved tax revenue officers and managers as respondents. A sample of 300 individuals was selected from a population of 1,204, and data were analyzed using the Statistical Package for Social Sciences (SPSS) software. Findings from the study revealed that, while digitalization has improved some aspects of tax administration, it has not significantly increased revenue collection. Challenges such as system inefficiencies, incomplete digital infrastructure, and human intervention remain, limiting the full potential of these strategies. The study concludes that ZIMRA must continue to invest in improving its digital systems, including transitioning to fully automated processes, to achieve better revenue collection outcomes. Recommendations for future improvements include reducing human interaction, improving system reliability, and addressing the gaps in digital access.
Date: October 2025
Publisher: BUSE
Keywords: digitalization; revenue collection
Supervisor: N/A