A Study on Investigating Factors Influencing Non-Adoption in the Zambia Revenue Authority’s e-Tax Payment: A Case Study of Nakonde Border Post

Douglas Sakuwaha, Munthali and Fines Mwiiya
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Douglas Sakuwaha: School of Social Sciences and Humanities, Cavendish University Zambia
Munthali: School of Social Sciences and Humanities, Cavendish University Zambia
Fines Mwiiya: School of Humanities, Cavendish University Zambia

African Journal of Commercial Studies, 2026, vol. 7, issue 2

Abstract: When the Zambia Revenue Authority introduced the e-tax payment system several years ago, the aim was to ease the filing of tax returns and capture more taxpayers in the tax bracket. This would have ideally resulted in increased tax revenues and the achievement of revenue collection targets. However, reports of missed revenue collection targets by the Zambia Revenue Authority and tax evasion by potential large taxpayers indicate that the introduction of the e-tax system has not fully achieved its intended objectives. This study investigated factors contributing to the non-adoption of e-payment in tax filing in Zambia, focusing on the Nakonde Border Post. The study examined the perceived usefulness, perceived ease of use, and perceived risks associated with the e-tax payment system. A descriptive research design was applied. Data were collected from 52 taxpayers through structured questionnaires distributed to small business owners registered with the Zambia Revenue Authority at Nakonde Border Post. Purposive random sampling was used to ensure fair representation of respondents. The findings revealed that the e-tax payment system has not been widely adopted due to concerns related to perceived usefulness, perceived ease of use, and perceived risks. Additionally, the system experienced performance challenges due to high user demand, resulting in operational inconveniences. The study recommends that the Zambia Revenue Authority upgrade its e-tax servers to reduce system pressure and enhance reliability. Furthermore, the authority should improve the user-friendliness of the e-tax platform to encourage greater adoption among taxpayers.

Keywords: Technology Acceptance Model; E-payment; Zambia Revenue Authority; Non-adoption (search for similar items in EconPapers)
JEL-codes: H26 M15 O33 (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:cwk:ajocsk:2026-20

DOI: 10.59413/ajocs/v7.i2.1

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