An Assessment of the Effectiveness of the Stakeholders’ Engagement Strategy- A Case of the Zambia Revenue Authority (ZRA) in Lusaka, Zambia

Tryphinah Mulalambuka and Dr. Euston Kapotwe
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Tryphinah Mulalambuka: Graduate School of Business, University of Zambia, Lusaka, Zambia.
Dr. Euston Kapotwe: Graduate School of Business, University of Zambia, Lusaka, Zambia.

International Journal of Research and Innovation in Social Science, 2025, vol. 9, issue 4, 1916-1938

Abstract: The Zambia Revenue Authority (ZRA) holds the mandate to assess and collect taxes and duties, enforce relevant statutory provisions, facilitate international trade and plays a key advisory role in matters of tax policy. To promote greater tax compliance, the authority has successfully implemented a stakeholder engagement strategy, fostering collaboration and understanding among its partners and the broader community. The purpose of this research was to establish the effectiveness of the ZRA’s stakeholders’ engagement strategy, identify key barriers to effective stakeholder engagement, and propose evidence-based strategies for enhancing stakeholder collaboration and trust. Conducted at ZRA’s Head Office in Lusaka, the study utilised a descriptive research design that integrated both quantitative and qualitative methodologies. Data was gathered from 72 respondents through structured interviews and questionnaires and subsequently analysed using regression analysis for quantitative data and saturation analysis for qualitative data. The results revealed that ZRA’s stakeholder engagement strategy is highly effective, with unanimous affirmation from respondents regarding its role in fostering trust, promoting tax compliance, and strengthening collaborative relationships. The strategy has achieved remarkable success in areas such as revenue collection, improved taxpayer awareness, and strengthening stakeholder relationships. Despite these achievements, challenges persist in effectively engaging underserved groups, including SMEs, informal traders, and users of online platforms. Additionally, systemic barriers such as limited access to digital platforms, inadequate communication, and resource constraints continue to hinder progress. Key barriers identified include a lack of awareness among stakeholders, challenges with system functionality, and the economic hardships that affect tax compliance. To address these issues, the proposed strategies focus on targeted outreach programs to reach underserved groups, improving digital inclusion through infrastructure investments, and establishing enhanced feedback mechanisms to build trust and collaboration. The proposals further emphasised expanding incentives such as tax holidays and recognition programmes to encourage compliance and reward stakeholders; and of improve communication channels and feedback mechanisms to foster transparency and trust. Leveraging partnerships with regulatory bodies and maximising the use of digital platforms were also key strategies aimed at broadening stakeholder engagement in ensuring more inclusive and efficient collaboration. This study concludes that while ZRA’s stakeholder engagement strategy aligns with its mission of fairness, efficiency, and sustainable revenue growth, addressing identified gaps will enhance collaboration, build trust, and achieve long-term compliance and revenue targets to support Zambia’s development goals. The key recommendation for achieving improved and effective engagement emphasises the necessity of fostering collaboration with stakeholders while prioritising capacity building.

Date: 2025
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