Taxation as part of its mandate. However,

Taxation is the main source of funding for Zimbabwe government contributing over 80% to its expenditure. The Zimbabwe Revenue Authority (ZIMRA) is mandated to collect revenues (both current and in arrears) as part of its mandate. However, revenue collections have been heavily compromised by a growing tax debt over the years. The revenue Authority seeks to ensure that taxes are paid on time and that debt is recovered early in order to increase on revenue collections. The Authority has spruced up its debt management programmes over the years, but the debt level continued increasing. The key objective of the study is to investigate the debt management strategies at ZIMRA and benchmark with both regional and international best practice. To achieve this, a desk research was carried out utilizing and analysing secondary data. The findings show that there is a gap between ZIMRA’s debt recovery strategies and regional and international best practices. Further, it is realized that use of effective strategies would reduce debt portfolio and that following up on unpaid taxes will foster equity and encourage compliance amongst taxpayers. It is recommended that ZIMRA should consider a step-by-step adoption of debt recovery strategies. These include outsourcing debt collection agencies, implementing risk based approach to debt management, creating a centralized debt management unit, imposing travel bans, and legislative changes where necessary.

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