International Journal of Advanced Multidisciplinary Research and Studies
Volume 6, Issue 1, 2026
Assessing the Effectiveness of the TaxOnline ICT Tool in Enhancing Service Delivery at the Zambia Revenue Authority: A Case Study of the Domestic Taxes Division in Kabwe Office
Author(s): Pascalina Nachula, Clement Katongo
Abstract:
The growing demand for efficient and transparent tax administration in Zambia necessitated the adoption of digital innovations such as the Tax Online system by the Zambia Revenue Authority (ZRA). This study assessed the effectiveness of the Tax Online tool in enhancing service delivery in the Domestic Taxes Division at the Kabwe Office, focusing on service delivery time, accuracy and reliability of taxpayer records, and taxpayer satisfaction in terms of accessibility, technical support, and ease of use. Guided by a descriptive research design, data were collected from 50 respondents, including ZRA staff, taxpayers, business owners, and consultants, using structured questionnaires. The data were analyzed using descriptive statistics and chi-square tests in STATA, providing both quantitative and inferential insights. The findings revealed that Tax Online had substantially improved service delivery efficiency, with an average transaction taking 15.5 minutes compared to prolonged manual processes, and 70% of respondents affirming the system’s effectiveness in reducing processing time. In terms of accuracy, 68% of respondents rated taxpayer records as accurate or very accurate, with 66% acknowledging timely updates; however, 20% reported recurring issues such as duplication or incorrect entries, with statistical evidence (χ² = 110.17, p < 0.001) confirming the significance of these inconsistencies. Taxpayer satisfaction was also found to be high, with 68% rating the system accessible and easy to use, 62% having used technical support, and 58% rating support quality as effective or very effective. Furthermore, 78% of respondents reported that Tax Online met or exceeded expectations, while 69.4% rated it better than other government e-services. Nevertheless, challenges such as system slowness, login issues, and occasional record errors persisted. The study concluded that Tax Online was an effective ICT tool that had transformed service delivery in Kabwe by improving efficiency, record accuracy, and taxpayer satisfaction, though continuous improvements in system reliability, technical support, and inclusivity remain necessary to maximize its impact.
Keywords: Tax Online, Service Delivery, Accuracy, Taxpayer Satisfaction, Zambia Revenue Authority
Pages: 982-995
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