Examining the Effectiveness of Electronic Revenue Collection System on Municipal Revenue Transparence: A Case Study of Lusaka City Council

This study examines the effectiveness of the Electronic Revenue Collection System (ERCS) on municipal revenue transparency, focusing on Lusaka City Council as a case study. The research was guided by three specific objectives: (1) to determine the effects of the Electronic Revenue Collection System on the accuracy and accessibility of municipal revenue data, (2) to examine the relationship between the implementation of the system and the reduction of informal revenue collection practices within the Council, and (3) to identify the effectiveness of the system on timeliness and transparency of financial reporting to the public and oversight institutions. A mixed-methods design was adopted, utilizing questionnaires administered to 120 respondents, online open-ended surveys, and key informant interviews with senior officials.

Findings reveal that the ERCS has significantly improved data accuracy and accessibility by reducing duplication, errors, and delays associated with manual processes. Informal practices such as unreceipted collections and under-reporting have declined, though persistent corruption through collusion and weak enforcement was still reported. The system enhanced timeliness of financial reporting and improved internal transparency, but public access to reports remained limited. Challenges such as system downtime, insufficient ICT training, and resistance to change were identified as barriers to full effectiveness.

The study concludes that while the ERCS has transformed revenue management practices at Lusaka City Council, its effectiveness depends heavily on infrastructural support, capacity-building, strong oversight, and broader public access. Recommendations include improving ICT infrastructure, providing regular staff training, strengthening audit and supervisory mechanisms, and expanding dissemination of financial reports. Future research should focus on comparative municipal studies, cost-effectiveness analyses, the impact on citizen trust and compliance, and longitudinal assessments of system performance.