Implications of non-sustainable local authority revenue strategies on Zambian local authorities

Autores

  • Richard Sililo National Institute of Public Administration, Zambia https://orcid.org/0009-0002-2962-2180
  • Royson M. Mukwena Mulungushi University, Zambia
  • Samuel R. Sakala National Institute of Public Administration, Zambia

DOI:

https://doi.org/10.51867/ajernet.7.1.124

Palavras-chave:

Autonomy, Local Authority, Non-Sustainable Revenue Strategies, Regional Imbalances, Service Provision, Staff Morale

Resumo

This study interrogates the paradox of Zambia’s local authorities, which, despite possessing multiple revenue sources, remain financially fragile and heavily dependent on central government transfers. This study adopts a qualitative approach. It employs a case study design guided by the Resource-Based View (RBV) theory. Using secondary data and thematic analysis, the paper examines the implications of non-sustainable revenue strategies on four critical dimensions of local governance: autonomy, service provision, regional equity, and staff morale. Findings reveal that non-sustainable local authority revenue strategies erode a council's capacity to plan, implement, and sustain development projects. This compromises routine service delivery, constrains infrastructure investment, and diminishes council’s ability to respond to emergencies or build resilience. Capital projects are frequently stalled, while operational inefficiencies persist. Further, disparities between resource-rich urban councils and weaker rural councils have widened, creating deepening regional inequalities in infrastructure and service outcomes. Staff morale has deteriorated due to delayed salaries, unpaid gratuities, and limited career development, which in turn negatively affects revenue mobilization. Theoretically, the paper applies the resource-based view and federalism to illustrate how both resource weaknesses and structural centralization pressures undermine local governance. The study concludes by recommending reforms such as digitalization of own-source revenue collection, ring-fencing portions of the Equalization Fund, strengthening accountability against political interference, and improving staff welfare.

Downloads

Não há dados estatísticos.

Referências

Adea, M., Wanyama, K., Karlo, O. G., Gum, R. L., & De'Nyok, M. (2024). How salary delay impacts on employee performance in the public service: A survey of selected national ministries in Juba, South Sudan. International Journal of Science and Business, 41(1), 143-159. https://doi.org/10.58970/IJSB.2470 DOI: https://doi.org/10.58970/IJSB.2470

Adebayo, A. S. (2014). Local government and the challenges of rural development in Nigeria (1999 to date). IOSR Journal of Humanities and Social Science, 19(4), 98-107. https://doi.org/10.9790/0837-194198107 DOI: https://doi.org/10.9790/0837-194198107

Agba, M. S., Ocheni, S. I., & Nnamani, D. O. (2014). Local government finance in Nigeria: Challenges and prognosis for action in a democratic era. Journal of Good Governance and Sustainable Development in Africa, 2(1), 97-105. http://www.rcmss.com

Alexander, P. (2010). Rebellion of the poor: South Africa's service delivery protests-A preliminary analysis. Review of African Political Economy, 37(123), 25-40. https://doi.org/10.1080/03056241003637870 DOI: https://doi.org/10.1080/03056241003637870

Alo, E. N. (2013). Fiscal federalism and local government finance in Nigeria. World Journal of Education, 3(5), 19-27. https://doi.org/10.5430/wje.v3n5p19

Apeh, P. E., & Otu, A. J. (2025). Project execution and rural development in selected area councils in Nigeria. Journal of Public Administration, Finance and Law, 13(33), 55-77. https://doi.org/10.47743/jopafl-2024-33-4 DOI: https://doi.org/10.47743/jopafl-2024-33-4

Auditor General. (2020). Report of the Auditor General on the audit of accounts of local authorities for the financial years ended 31st December 2018 and 2019. Auditor General.

Auditor General. (2022). The report of the Auditor General on the audit of accounts of local authorities (councils) for the financial year ended 31st December, 2021. https://www.mbalacouncil.gov.zm/wp-content/uploads/2024/09/Local-Government-Auditor-Generals-Report-2021-Mbala.pdf

Berg, K. E., & Latin, R. W. (2008). Essentials of research methods in health, physical education, exercise science, and recreation (3rd ed.). Lippincott Williams & Wilkins.

Bowa, M. (2020). Framework for addressing drawbacks of central government fiscal transfers in Zambia (Master's dissertation). UNZA Press. https://dspace.unza.zm/server/api/core/bitstreams/79cf2fdc-d711-4b74-9856-9d1b2fca9688/content

Bromiley, P., & Rau, D. (2016). Operations management and the resource-based view: Another review. Journal of Operations Management, 41(1), 12-34. https://doi.org/10.1016/j.jom.2015.11.003 DOI: https://doi.org/10.1016/j.jom.2015.11.003

Cabinet Office Decentralisation Secretariat. (2021). Baseline report on rapid assessment of local authorities capacity to perform council functions. Decentralisation Secretariat.

Chishimba, H., Kazonga, E., & Nsenduluka, E. (2020). An analysis of the effects of equalization funds on service delivery in selected local authorities in Zambia. Journal of Local Government Research and Innovation, 1, 10-13. https://doi.org/10.4102/jolgri.v1i0.14 DOI: https://doi.org/10.4102/jolgri.v1i0.14

Chota, P. (2019, March 28). LCC workers go on strike, call for predictable payday. Zambia Business Times. https://zambianbusinesstimes.com/lcc-workers-go-on-strike-call-for-predictable-payday/

Coker, M. A., Eteng, F. O., Agishi, T. V., & Adie, H. I. (2015). Challenges of expanding internally generated revenue in local government council areas in Nigeria. Journal of Sustainable Development, 8(9), 79-89. https://doi.org/10.5539/jsd.v8n9p79 DOI: https://doi.org/10.5539/jsd.v8n9p79

Conteh, A., & Pan, Q. (2024). Effectiveness of own-source revenue generation at 22 local councils in Sierra Leone as a driver of local development. Journal of Scientific Reports, 7(1), 334-348. https://doi.org/10.58970/JSR.1060 DOI: https://doi.org/10.58970/JSR.1060

Creswell, J. W. (2014). Research design: Qualitative, quantitative, and mixed methods approaches (4th ed.). SAGE.

Davis, G. F., & DeWitt, T. (2021). Organization theory and the resource-based view of the firm: The great divide. Journal of Management, 47(7), 1684-1697. https://doi.org/10.1177/0149206320982650 DOI: https://doi.org/10.1177/0149206320982650

Emoghene, I., & Oluyemi, T. (2025). Intergovernmental fiscal relations and grassroots development in Nigeria: Examining the role of the state joint local government account. PERSPEKTIF, 14(3), 546-559. https://doi.org/10.31289/perspektif.v14i3.15151 DOI: https://doi.org/10.31289/perspektif.v14i3.15151

Fjeldstad, O.-H., & Heggstad, K. (2012). Local government revenue mobilization in Anglophone Africa (CMI Working Paper No. 2012:6). Chr. Michelsen Institute. https://www.cmi.no/publications/file/4570-local-government-revenue-mobilisation-in.pdf

https://doi.org/10.2139/ssrn.2408608 DOI: https://doi.org/10.2139/ssrn.2408608

Government of the Republic of Zambia. (2023). Report of the committee on local government accounts on the report of the Auditor General on the accounts of local authorities for the financial year ended 31st December, 2021, for the third session of the thirteenth National Assembly. National Assembly of Zambia.

Government of the Republic of Zambia. (2024). Report of the committee on local government accounts on the report of the Auditor General on the accounts of local authorities for the financial year ended 31st December, 2022, for the third session of the thirteenth National Assembly. National Assembly of Zambia.

Hang'andu, C. M., & Banda, M. K. (2024). Assessing factors affecting local government service delivery: A case of Chingola, Kitwe and Ndola City Councils in Zambia. Archives of Business Research, 12(8), 49-68. https://doi.org/10.14738/abr.128.17392 DOI: https://doi.org/10.14738/abr.128.17392

Katunzi, M. Z., & Mfungo, B. D. (2020). Engaging small taxpayers in the enhancement of revenue collection for local government authorities in Tanzania: A meta-analysis. International Journal of Creative Research Thoughts, 8(9), 3372-3402. https://www.ijcrt.org/papers/IJCRT2009435.pdf

Kawimbe, S., & Tembo, P. (2024). Co-production and the use of Constituency Development Funds (CDFs) in poverty alleviation: A case of selected constituencies in Zambia. International Journal of Advanced Multidisciplinary Research and Studies, 4(2), 393-399. https://doi.org/10.62225/2583049X.2024.4.2.2502 DOI: https://doi.org/10.62225/2583049X.2024.4.2.2502

Kenya Institute for Public Policy Research and Analysis. (2024). Enhancing own-source revenue collections across counties in Kenya. KIPPRA.

Kero, C. A., & Bogale, A. T. (2023). A systematic review of resource-based view and dynamic capabilities of firms and future research avenues. International Journal of Sustainable Development & Planning, 18(10), 3137-3154. https://doi.org/10.18280/ijsdp.181016 DOI: https://doi.org/10.18280/ijsdp.181016

Kimaro, P. (2014). Challenges faced by local government authorities in implementing strategies to enhance revenues: The case of Dar es Salaam municipal councils (Master's thesis, Open University of Tanzania). https://repository.out.ac.tz/497/

Kimenyi, M. S. (2013). Devolution and resource sharing in Kenya. Brookings. https://www.brookings.edu/articles/devolution-and-resource-sharing

Koroma, M., & Lv, S. (2015). Ebola wreaks havoc in Sierra Leone. Infectious Diseases of Poverty, 4(1), 2-5. https://doi.org/10.1186/2049-9957-4-10 DOI: https://doi.org/10.1186/2049-9957-4-10

Likando, J. M., Austin, M. A., & Simui, M. F. (2023). Low uptake of Constituency Development Fund among small and medium enterprises in Kafue, Zambia. International Journal of Research and Innovation in Social Science, 7(6), 138-152. https://doi.org/10.47772/IJRISS.2023.7612 DOI: https://doi.org/10.47772/IJRISS.2023.7612

Local Government Association of Zambia. (2019). Strengthening local government own-source revenue in Zambia. LGAZ.

Lubbe, D., & Rossouw, C. (2014). Debt of local authorities in South Africa: Accounting realities leading to ethical, social and political predicaments. African Journal of Business Ethics, 3(1), 19-27. https://doi.org/10.15249/3-1-71 DOI: https://doi.org/10.15249/3-1-71

Mailani, D., Hulu, M. Z. T., Simamora, M. R., & Kesuma, S. A. (2024). Resource-based view theory to achieve a sustainable competitive advantage of the firm: Systematic literature review. International Journal of Entrepreneurship and Sustainability Studies, 4(1), 1-15. https://doi.org/10.31098/ijeass.v4i1.2002 DOI: https://doi.org/10.31098/ijeass.v4i1.2002

Makasa, K., & Hapompwe, C. C. (2024). An assessment of factors affecting employee performance in Zambian local authorities: A case study of Lukulu Town Council. Journal of Economics, Finance and Management Studies, 7(2), 1227-1239. https://doi.org/10.47191/jefms/v7-i2-41 DOI: https://doi.org/10.47191/jefms/v7-i2-41

Mathotho, R. (2019). The effectiveness and responsiveness of public-private partnership in car park management in Lusaka City (Master's dissertation, The University of Zambia). https://dspace.unza.zm/server/api/core/bitstreams/c7ac89c8-9b1c-41fb-a358-4b8d947fa7d2/content

Mbegu, S., & Komba, L. (2018). Own-source revenue slippage in Tanzania's local government authorities (LGAs): Trend, challenge and impact: Evidence from Magu District Council. Developing Country Studies, 7(11), 73-80.

Mtasigazya, P. (2019). The intergovernmental fiscal transfers on local government autonomy and service delivery in Tanzania. International Journal of Teaching, Education and Learning, 3(2), 68-93. https://dx.doi.org/10.20319/pijtel.2019.32.6893 DOI: https://doi.org/10.20319/pijtel.2019.32.6893

Mtisho, G., & Rutenge, M. M. (2024). The impact of political interference in decision making on the performance of local government authorities (LGAs) in Tanzania: Case of Temeke Municipal Council in Tanzania. African Journal of Empirical Research, 5(4), 826-835. https://doi.org/10.51867/ajernet.5.4.69 DOI: https://doi.org/10.51867/ajernet.5.4.69

Mushimbwa, K. (2020). Examination of strategies of local revenue collection in local government authorities in Zambia: A case of Gwembe District Council (Master's dissertation, The University of Zambia). https://dspace.unza.zm/items/d1c21d4a-c254-40ea-86d1-e07d7c7a14bd

Mwale, N., & Hampongwe, C. C. (2024). An analysis of contributory factors to low own-source revenue (OSR) in local authorities in Zambia: A case study of Muchinga Province. Journal of Economics, Finance and Management Studies, 7(7), 4231-4243. https://doi.org/10.47191/jefms/v7-i7-40 DOI: https://doi.org/10.47191/jefms/v7-i7-40

National Audit Office. (2020). Performance audit report on revenue collection from own sources in local government authorities. National Audit Office.

Ngome, N. F. (2025). An analysis of local taxation as an expression of the financial autonomy of local authorities in the spirit of the constitution in Cameroon. International Journal of Law Management and Humanities, 8(2), 1714-1735. https://doij.org/10.10000/IJLMH.119251

Nigerian Economic Summit Group. (2016). Report of the 22nd Nigerian Economic Summit. The Nigerian Economic Summit Group Ltd.

Nkhata, A. B., & Daka, H. (2025). Dynamics of delayed salary payments in Zambian local authorities: A case of Lusaka City Council. World Journal of Advanced Research and Reviews, 25(3), 1181-1194. https://doi.org/10.30574/wjarr.2025.25.3.0495 DOI: https://doi.org/10.30574/wjarr.2025.25.3.0495

Nwosu, M. E., & Okafor, O. H. (2013). Financial management in local government: The Nigeria experience. International Journal of Financial Research, 4(4), 146-152. https://doi.org/10.5430/ijfr.v4n4p146 DOI: https://doi.org/10.5430/ijfr.v4n4p146

Nyakalale, P., & Madimutsa, C. (2021). Challenges facing the implementation of the green movement in residential areas in Lusaka, Zambia. Africa Journal of Public Sector Development and Governance, 4(1), 128-142. https://doi.org/10.55390/ajpsdg.2021.4.1.7 DOI: https://doi.org/10.55390/ajpsdg.2021.4.1.7

Office of the Auditor General. (2021). Report of the Auditor General on the audit of accounts of local authorities for the financial year ended 31st December 2020. Office of the Auditor General.

Phiri, E. G. (2014). Effective management of markets and service provision by local authorities: A case study of Lusaka City Council (1991-2013) (Master's dissertation, University of Zambia). https://dspace.unza.zm/bitstreams/618e0d0c-52c6-4baa-b8b2-f4cc85179d89/download

Policy Monitoring and Research Centre. (2020). Parliamentary submission: Committee on local government accounts: Revenue mobilization and utilization in local authorities. PMRC.

Radom, S. O., Menahem, G., Meydani, A., & Hananel, R. (2025). Centralization, local autonomy and municipal activism: A new framework for examining relations between central and local government. Land, 14(3), 587-615. https://doi.org/10.3390/land14030587 DOI: https://doi.org/10.3390/land14030587

Resnick, D., Siame, G., Mulumbia, P., Ndlovu, D., Shichilenge, B., & Sivasubramanian, B. (2020). Deepening decentralization in Zambia: Identifying political economy constraints to reform (Working Paper S-19110-ZMB-1). International Growth Centre. https://www.theigc.org/sites/default/files/2020/07/Resnick-et-al-2019-Working-Paper-1.pdf

https://doi.org/10.2499/p15738coll2.1335325 DOI: https://doi.org/10.2499/p15738coll2.1335325

Saidu, A., & Hanga, B. Y. (2015). Issues and challenges of revenue generation at the local government level in Taraba State, Nigeria. International Journal of Strategic Research in Education, Technology and Humanities, 2(1), 145-158. https://internationalpolicybrief.org/wp-content/uploads/2023/10/ARTICLE-11-1.pdf

Sililo, R. (2021). Effects of a unitary state on local authority revenue mobilization: A study of Lusaka, Chongwe and Kafue local councils (Master's dissertation, University of Zambia). https://dspace.unza.zm/items/72ea78e0-496a-4afd-a37e-3a541e7c0bc3

Sililo, R., & Mukwena, R. (2024). Reviewing the adequacy of Zambia's legal framework for local authorities revenue mobilization. The International Journal of Social Sciences and Humanities Invention, 11(6), 8208-8216. http://dx.doi.org/10.18535/ijsshi/v11i06.06 DOI: https://doi.org/10.18535/ijsshi/v11i06.06

Tembo, M., & Mwanaumo, E. M. (2022). Challenges to internal local government revenue generation. International Journal of Recent Research in Interdisciplinary Sciences, 9(3), 25-32. https://doi.org/10.5281/zenodo.6952563

UN-Habitat. (2015). The challenge of local government financing in developing countries. United Nations.

World Bank. (2018). Kenya accountable devolution program-Annual report 2018. World Bank Group.

Zahra, S. A. (2021). The resource-based view, resourcefulness, and resource management in startup firms: A proposed research agenda. Journal of Management, 47(7), 1841-1860. https://doi.org/10.1177/01492063211018505 DOI: https://doi.org/10.1177/01492063211018505

Downloads

Publicado

2026-03-25

Como Citar

Sililo, R., Mukwena, R. M., & Sakala, S. R. (2026). Implications of non-sustainable local authority revenue strategies on Zambian local authorities. African Journal of Empirical Research, 7(1), 1471–1481. https://doi.org/10.51867/ajernet.7.1.124

Edição

Secção

Articles