Local Authority revenue systems play a central role in financing local development and advancing Zambia’s decentralisation agenda. Transparent and accountable tax administration is essential to protecting public resources, improving service delivery and building citizen trust.
This report presents the findings of Transparency International Zambia’s (TI-Z) 2025 Corruption Risk Assessment on Local Authority Tax Governance across Lusaka, Rufunsa, Solwezi and Kalumbila districts. The study examines institutional and administrative weaknesses that create opportunities for corruption across tax assessment, billing, collection, banking and enforcement.
The assessment combines a survey of 407 respondents in Lusaka with interviews, focus group discussions and a review of legal, policy and audit documents. Qualitative evidence from Rufunsa, Solwezi and Kalumbila provides further insight into district-specific vulnerabilities. The study identifies corruption risks and systemic weaknesses; it does not estimate the prevalence of corrupt acts.
The findings highlight risks associated with discretionary enforcement, continued reliance on cash transactions, incomplete receipting, weak reconciliation controls and unreliable digital systems. The report also examines how perceptions of unfair treatment affect tax compliance and how women traders face heightened risks of harassment and barriers to reporting misconduct.
The report recommends stronger administrative controls, reliable digitalisation, more consistent enforcement, effective accountability mechanisms and gender-responsive safeguards to strengthen integrity, equity and sustainable local revenue mobilisation.
Download the full report below to explore the findings and recommendations.
