Location of Repository

Measuring the capability to raise revenue process and output dimensions and their application to the Zambia revenue authority

By Christian von Soest


The worldwide diffusion of the good governance agenda and new public management has triggered a renewed focus on state capability and, more specifically, on the capability to raise revenue in developing countries. However, the analytical tools for a comprehensive understanding of the capability to raise revenue remain underdeveloped. This article aims at filling this gap and presents a model consisting of the three process dimensions ‘information collection and processing’, ‘merit orientation’ and ‘administrative accountability’. ‘Revenue performance’ constitutes the fourth capability dimension which assesses tax administration’s output. This model is applied to the case of the Zambia Revenue Authority. The dimensions prove to be valuable not only for assessing the how much but also the how of collecting taxes. They can be a useful tool for future comparative analyses of tax administrations’ capabilities in developing countries.Die weltweite Verbreitung der Good-Governance- und New-Public-Management-Konzepte hat zu einer zunehmenden Konzentration auf staatliche Leistungsfähigkeit und, im Besonderen, auf die Leistungsfähigkeit der Steuererhebung in Entwicklungsländern geführt. Allerdings bleiben die analytischen Werkzeuge für ein umfassendes Verständnis von Leistungsfähigkeit unterentwickelt. Dieser Artikel stellt hierfür ein Modell vor, das die drei Prozess-Dimensionen „Sammeln und Verarbeiten von Informationen“, „Leistungsorientierung der Mitarbeiter“ und „Verantwortlichkeit der Verwaltung“ beinhaltet. „Einnahmeperformanz“ ist die vierte Dimension und erfasst den Output der Steuerverwaltung. Das mehrdimensionale Modell wird für die Analyse der Leistungsfähigkeit der Steuerbehörde Zambias (Zambia Revenue Authority) genutzt. Es erweist sich nicht nur für die Untersuchung des Wieviel, sondern auch des Wie des Erhebens von Steuern als wertvoll. Die vier Dimensionen können in Zukunft zur umfassenden und vergleichenden Analyse der Leistungsfähigkeit verschiedener Steuerverwaltungen in Entwicklungsländern genutzt werden

Topics: ddc:320
Year: 2007
OAI identifier: oai:publikationen.ub.uni-frankfurt.de:19443

Suggested articles



  1. (2004a): Administrative Reform as Credible Commitment: The Impact of Autonomy on Revenue Authority Performance in Latin America, in:
  2. (2004b): Designing Performance: The Semi-Autonomous Revenue Authority Model
  3. (1994). A Primer on Tax Evasion, in:
  4. (1991). A Public Management for all Seasons?, in:
  5. (2005). A Results-Oriented Approach to Capacity Change. Evaluation Department Working Paper.
  6. (2002). Accountability through Tax Reform? Reflections from SubSaharan Africa, in:
  7. (2004). Administrative Dimensions of Tax Reform, in:
  8. (2003). Administrative Dimensions of Tax Reform.
  9. (2001). Administrative Reform in Core Civil Services: Application and Applicability of the New Public Management,
  10. (2001). African States, Bureaucratic Culture and Computer Fixes, in:
  11. (2000). Annual Report 1999. Lusaka: Zambia Revenue Authority (ZRA).
  12. (2003). Annual Report 2002. Lusaka: Zambia Revenue Authority (ZRA).
  13. (2004). Annual Report 2003. Lusaka: Zambia Revenue Authority (ZRA).
  14. (2005). Annual Report 2004. Lusaka: Zambia Revenue Authority (ZRA).
  15. (2006). Aproximaciones a la violencia en Centroamérica desde el análisis del discurso [Constructed insecurities. Discourse analysis and the understanding of violence in Central America];
  16. (2006). Article IV Consultation, Third Review Under the Three-Year Arrangement Under the Poverty Reduction and Growth Facility, Request for Waiver and Modification of Performance Criterion, and Financing Assurances Review-Staff Report;
  17. (1992). Assisting Taxpayers in Meeting Their Obligations Under the Law,
  18. (2004). Autonomous Tax Administration in Sub-Saharan Africa: the Case of the Uganda Revenue Authority, in:
  19. (2003). Autonomy, Incentives and Patronage. A Study of Corruption in the Tanzania and Uganda Revenue Authorities.
  20. (2005). Benchmarking Tax Systems, in:
  21. (2004). Between Naivety and Cynicism. A Pragmatic Approach to Donor Support for Public-Sector Capacity Development. Evaluation Department Working Paper.
  22. (1969). Budget Address
  23. (2001). Budget Address. Delivered on 26.01.2001. Lusaka: Ministry of Finance and Economic Development, Government of the Republic of Zambia. von Soest: Measuring the Capability to
  24. (1997). Building Sustainable Capacity in the Public Sector. What Can be Done?,
  25. (1999). Bureaucracy and Growth: A Cross-National Analysis of the Effects of 'Weberian' State Structures on Economic Growth, in:
  26. (2000). Bureaucratic Structure and Bureaucratic Performance in Less Developed Countries, in:
  27. (1999). Bureaucratic Structure and Performance: First Africa Survey Results. Working Paper.
  28. (1997). Corruption and the Rate of Temptation: Do Low Wages in the Civil Service Cause Corruption?
  29. (1999). Councils, Collectors and Communities: Revenue Collection and Administrative Reach in a Tanzanian and a Zimbabwean Council, in:
  30. (1998). Death without Taxes. Democracy, State Capacity, and Aid Dependence in the Fourth World,
  31. (1997). Designing a Tax Administration Reform Strategy: Experiences and Guidelines.
  32. (1997). Divergent Cultures? When Public Organizations Perform Well in Developing Countries, in:
  33. (2002). Economic Conditions and Incumbent Support in Africa's New Democracies: Evidence from Zambia, in:
  34. (1992). Establishment of the Zambia Revenue Board.
  35. (2001). Evaluation of Revenue Projects.
  36. (2001). Evaluation of the Zambia Revenue Authority Consolidation Project.
  37. (2002). Fighting Fiscal Corruption: The Case of the Tanzania Revenue Authority.
  38. (2003). Fiscal Corruption: A Vice or a Virtue?, in:
  39. Gorm Rye (2001): The World Bank and the IMF: Tax, Democracy and Shrinking Aid in Sub-Saharan Afarica [sic!], in:
  40. (2005). Integrity in Customs,
  41. (2002). Keeping the State Accountable: Is Aid no Better than Oil?, in:
  42. (1990). Lost between State and Market: The Politics of Economic Adjustment
  43. Mail (3.9.2003): 'State Loses 10% Tax', in: Zambia Daily Mail,
  44. Mail (30.3.2004): Police Holds 3 ZRA Officials Over Car Theft Syndicate, in: Zambia Daily Mail,
  45. Mail (6.4.2004): ZRA Boss is Car Ring Mastermind?, in: Zambia Daily Mail,
  46. (1997). Overview: The Substance and Process of Tax Reform in Eight Developing Countries,
  47. (2004). Performance Measurement for Tax Administrations: The Case of Slovenia, in:
  48. (2005). Performance Measures in Tax Administration: Chile as a Case Study, in:
  49. (2003). Race and Regionalism in the Politics of Taxation in Brazil and South Africa.
  50. (1999). Redesigning African Civil Service Reforms, in:
  51. (1999). Reforming Revenue Administration -Lessons from Experience. A Study for the
  52. (2005). Regional Economic Outlook Sub-Saharan Africa
  53. (1992). Reinventing Government. How the Entrepreneurial Spirit is Transforming the Public Sector. fifth edition ed.
  54. (1980). Resource Mobilization in Poor Countries. Implementing Tax Policies.
  55. (2005). Revenue Administration and Corruption: What Works?
  56. (2001). Revenue Authorities: Are They the Right Vehicle for Improved Tax Administration?, in:
  57. Siri (2003): Tax Reform and Democratic Accountability in Sub-Saharan Africa,
  58. (2002). Small Firms, the Informal Sector and the Devil's Deal, in:
  59. (2002). State of Corruption Report. Lusaka: Transparency International Zambia (TIZ). 24 von Soest: Measuring the Capability to Raise Revenue TPTF
  60. (2003). Strategy for Reform,
  61. (1996). Study of 'Enclave' Approach to Tax and Customs Administration in Zambia. Lusaka: World Bank Zambia.
  62. (1997). Tax Effort in Sub-Saharan Africa.
  63. (2004). Tax Reform in Zambia,
  64. (1989). Tax Reform: Lessons from Postwar Experience in Developing Countries,
  65. (1993). Taxation and Development, in:
  66. (2003). Taxation and Tax Reforms in Developing Countries: Illustrations from Sub-Saharan Africa.
  67. (2004). Taxation and the Political Agenda, North and South, in:
  68. (2002). Taxation Data as Indicators of State-Society Relations: Possibilities and Pitfalls
  69. (2000). Taxation, Aid and Democracy. An Agenda for Research in African Countries.
  70. (2004). Taxation, Aid and Democracy. Research Programme 2000-2003. Final Report.
  71. (2002). Taxpayers' Rights in the Context of Democratic Governance: Tanzania, in:
  72. (2006). The African State and the Capability to Raise Revenue. A Comparative Study of the Tax Administration in Zambia and Botswana. Doctoral dissertation.
  73. (2004). The Informal Sector in Developed and Less Developed Countries: A Literature Survey, in:
  74. (1999). The New Public Management in Developing Countries: Implications for Policy and Organizational Reform, in:
  75. (2003). The Nuts and Bolts of Revenue Administration Reform World Bank, [cited 10.01.2004].
  76. (2003). The Power of Politics: The Performance of the South African Revenue Service and Some of its Implications. Policy: Issues and Actors -
  77. (1995). The Reform of Tax Administration.
  78. (2006). The Rise and Fall of Mass Taxation in Uganda,
  79. (2005). The Role of Information Technology in Customs Modernization,
  80. (2005). Transparency International (TI) Corruption Perceptions Index,
  81. (2005). Understanding Public Management through Neopatrimonialism: A Paradigm for all African Seasons?,
  82. (2004). What's Trust Got to Do with it? Non-Payment of Service Charges in Local Authorities in South Africa, in:
  83. (2005). World Bank Africa Database
  84. (2003). Zambia - Public Expenditure Management and Financial Accountability Review.
  85. Zambia (30.3.2004): Explain Non-Payment of Interest on MPs Car Loans - Auditor General, in:
  86. (2004). Zambia: Selected Issues and Statistical Appendix.

To submit an update or takedown request for this paper, please submit an Update/Correction/Removal Request.