Building Resilience in Tax Administration: A Comprehensive Approach to Cybercrime-Free E-Filing Systems.

Abstract

This research assesses the performance and cyber-resilience of Zimbabwe’s digital tax collection infrastructure, with a focus on the Zimbabwe Revenue Authority (ZIMRA)’s e-filing platform, using the Bookmakers and Punters Tax (BPT) as a case study. The aim was to determine the robustness of the system against web threats, value levels of tax authorities' trust and knowledge in issues of taxation in the digital world, and devise actionable recommendations to enhance system security and user engagement. At the core of the investigation were intersectionalities between cybersecurity resilience, taxpayer digital literacy, and trust in government-run digital environments. The study employs the Technology Acceptance Model (TAM), Trust Theory, and Social Exchange Theory (SET) to conceptualize perceived security, usability, and mutual expectations between citizens and tax authorities as predictors of voluntary compliance and long-term usage of electronic tax systems (Davis, 2021; Rousseau et al., 2020; Cropanzano & Mitchell, 2022). A quantitative research design was employed with a combination of descriptive and inferential designs. Data were gathered through standardized questionnaires filled in by a purposive sample of 100 participants, i.e., gamblers, betting operators, and ZIMRA officials—selected due to their direct and frequent engagement with the BPT e-filing system. They played a critical role in the comprehension of the lived experiences, operational difficulties, and trust relationships at the frontline of digital tax compliance. The questionnaire included closed and open-ended questions, and a 5-point Likert scale was employed to measure perceptions of fairness, security, digital literacy, and trust in institutions. Descriptive statistics provided descriptions of respondent characteristics and patterns of attitudes, whereas inferential techniques, including correlation and regression analysis, explored the interdependencies among cybersecurity awareness, user trust, and system utilization. Results showed that 45% of respondents believed the e-filing system to be secure while 60% had previously been aware of cyberattacks on the tax system. Illiteracy in the contemporary era and doubt about ZIMRA's data protection methods emerged to be key hindrances to system use and compliance. Based on these insights, the study recommends the implementation of an integrated cybersecurity enhancement framework comprising public awareness campaigns, participatory system design, transparent data handling practices, and interactive feedback loops. These strategies are essential for cultivating trust, reducing systemic cyber-vulnerability, and fostering durable compliance in Zimbabwe’s increasingly digital tax environment.