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An Analysis of Revenue Management Efficiency at Lusaka City Council in Zambia

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  • Zidah D, Mwiinde

    (Graduate School of Business, University of Zambia)

  • Dr Zivanai Mazhambe

    (Graduate School of Business, University of Zambia)

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.

Suggested Citation

  • Zidah D, Mwiinde & Dr Zivanai Mazhambe, 2024. "An Analysis of Revenue Management Efficiency at Lusaka City Council in Zambia," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(4), pages 1800-1806, April.
    • Handle: RePEc:bcp:journl:v:8:y:2024:i:4:p:1800-1806
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    References listed on IDEAS

    as
    1. Odd-Helge Fjeldstad & Kari Heggstad, 2012. "Local government revenue mobilisation in Anglophone Africa," CMI Working Papers 6, CMI (Chr. Michelsen Institute), Bergen, Norway.
    2. ADEYEYE, Gbadegesin Babatunde & ADEOYE, Adeleke Oluwafemi & ADEYEYE, Adeyemi Mobolaji, 2018. "Personal Income Tax Administration In The Rural Communities (A Study Of Selected Local Government Areas In Ogun State, Nigeria)," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 18(2), pages 25-52.
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