Modernisation of Customs and Tax administration has been singled out as a vital cog in revolutionising revenue management by most fiscal experts. In this vein, the Zimbabwe Revenue Authority (ZIMRA) has made strides in modernising its operations by implementing several tailor-made strategies and introducing innovative products.

The establishment of large clients’ offices that administer the tax affairs of large clients has been hailed by business as a panacea to challenges militating against voluntary compliance. According to the results of the Client Satisfaction Survey that the Authority carried out recently to establish whether clients are happy with the service that ZIMRA offers, respondents showed satisfaction with the concept with one pointing out that “large taxpayers’ officers are very good and efficient.” (ZIMRA 2010 Client Satisfaction Survey Report, p.75).

ZIMRA has also introduced electronic filing for clients under the Self Assessment of Income Tax system. This system will mean that clients can submit their returns electronically without visiting any ZIMRA station.

Coupled with the direct banking concept which the Authority introduced in 2004 where clients can settle their tax and duty obligations in the comfort of their banks, e-filing is set to drastically reduce compliance costs for clients. High compliance costs and burdensome procedures are some of the factors that hinder voluntary tax compliance and by introducing products that directly benefit clients; ZIMRA has made complying with revenue laws easier.

The introduction of these electronic products also comes in the wake of the rolling out, by the organization, of Asycuda World to replace Asycuda++ at ports of entry and the implementation of the electronic learning (e-learning) system. Under e-learning, ZIMRA officers can enhance their knowledge by accessing online courses in various job-related courses.