Effects of Zambia Revenue Authority Non-Intrusive Scanner Machines on Tax Compliance in Zambia: A Case of the Kapiri Mposhi Weigh Bridge

J Banda, C Nsama - Management Journal for Advanced …, 2024 - mjar.singhpublication.com
J Banda, C Nsama
Management Journal for Advanced Research, 2024mjar.singhpublication.com
The purpose of this study was to determine the effects of Zambia revenue Authority Non-
Intrusive Scanner machines on tax compliance in Zambia-Case study Kapiri Mposhi weigh
Bride. It was against this background that this study was conducted to determine the effects
of Zambia revenue Authority Non-Intrusive Scanner machines on tax compliance in Zambia-
Case study Kapiri Mposhi weigh Bride. The study adopted a descriptive case study design
and targeted 110 respondents composed of 10 custom officers and 100 passersby trucks at …
Abstract
The purpose of this study was to determine the effects of Zambia revenue Authority Non-Intrusive Scanner machines on tax compliance in Zambia-Case study Kapiri Mposhi weigh Bride. It was against this background that this study was conducted to determine the effects of Zambia revenue Authority Non-Intrusive Scanner machines on tax compliance in Zambia-Case study Kapiri Mposhi weigh Bride. The study adopted a descriptive case study design and targeted 110 respondents composed of 10 custom officers and 100 passersby trucks at kapiri weigh bride. The results of the study revealed that out of the 110 respondents from this research, 77 respondents which represented 77% responded that, scanner machines have great impact on revenue collection. The association between non-intrusive scanners and revenue increase was found to be significant with p values (0.027< 0.05). There was also a difference in the revenues collected before and after, and since the revenues collected after the introduction of non-intrusive scanners machines has positive coefficient in relation to the revenues collected before the introduction of non-intrusive scanners machines, it was then concluded that non-intrusive scanners have a positive effect on total revenue collected.
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