This project examines how artificial intelligence (AI) can strengthen tax administration efficiency in African countries, using the Zambia Revenue Authority (ZRA) as a detailed case study. African tax administrations are integrating AI into their processes – to modernise risk assessment, audit selection, and taxpayer services – and the ZRA Unit provides an interesting case to draw lessons from. Indeed, little is known about how this innovation emerged, how it functions in practice, and how tax officials perceive and accept AI-supported decision processes.
This study addresses this gap by analysing both the institutional foundations of AI adoption and the behavioural factors shaping its acceptance within a revenue authority.
