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Lusaka City Council (LCC) is critical in funding and delivering essential public services across Zambia's capital—however, LCC grapples with persistent underperformance in revenue collection. From 2018-2021, gaps between budgeted and actual revenues averaged over 20%, totalling K264 million in...

Taxation is the pillar of public sector finance and is therefore critical to the short-term performance and long-term growth of the economy. However, the challenges of collecting taxes in less advanced economies such as Zambia is well documented in the empirical literature, particularly in...