An Assessment of the Effect of Revenue Collection on Local Authority’s Service Delivery in Zambia – A Case Study of Kalulushi Municipal Council

Brian Z. Kapasa and Bwalya Chilolo
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Brian Z. Kapasa: University of Zambia
Bwalya Chilolo: University of Zambia

African Journal of Commercial Studies, 2026, vol. 7, issue 1

Abstract: This study empirically investigated the effect of revenue mobilization and management on the quality-of-service delivery at Kalulushi Municipal Council (KMC). The study adopted a mixed research approach and used a sequential explanatory research design. Data were collected through surveys and in-depth interviews from 100 local taxpayers selected using simple random sampling and 30 experts purposively selected in the areas of revenue and service delivery. Quantitative data were analyzed using SPSS 24, while qualitative data were analyzed thematically. Correlation and regression analyses were the main empirical techniques employed. The findings revealed a strong positive correlation (r=0.874) and a substantial regression coefficient (R=0.759) between revenue collection and quality-of-service delivery at KMC. The study established that KMC heavily depended on mining firms, which contributed 56% of total revenue. Revenue collection mechanisms were found to be inefficient due to reliance on manual systems, although payment plans and discount strategies improved revenue performance. Key challenges included taxpayer non-compliance, inadequate IT infrastructure, and logistical constraints. The study recommends diversification of revenue sources, enhanced stakeholder sensitization, investment in IT infrastructure and digital payment systems, and continuation and expansion of effective revenue collection strategies.

Keywords: Revenue Collection; Assessment; Service Delivery; Local Authority; Collection Strategies (search for similar items in EconPapers)
JEL-codes: H71 H72 H83 (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:cwk:ajocsk:2026-11

DOI: 10.59413/ajocs/v7.i1.11

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