A framework for the adoption of blockchain technology in boosting value added tax collection by the Zimbabwe Revenue Authority

Since the invention of the internet, technology continued to evolve around it bringing about innovations that improved processes to become more efficient and effective. Businesses around the world have adopted technology changes while tax administrators lagged. ZIMRA first automated VAT in 2010 through the adoption of Fiscal Electronic Tax Registers that recorded sales at retail shops and generated fiscal receipts. The objective of this research was to develop a framework for ZIMRA to adopt blockchain technology to further enhance the automation of VAT collection. A literature review and a conceptual framework were used to conduct focus group meetings. Thematic data analysis based on Braun and Clarke, six phases. Four themes were identified which are; the role of stakeholders, technology advancement and resources, corruption and complex legislation, telecommunications and infrastructure. Finally, these themes were synthesized into a framework which reviewed by three experts. A framework was then proposed. Thus, is possible to resolve non-compliance issues that included a lack of transparency and corrupt tendencies through the blockchain platform, whereby VAT would be remitted in realtime. The benefits to ZIMRA would be total control of the VAT process, eliminating intermediaries, and encouraging voluntary compliance. Therefore, this study can assist researchers in the continent to develop new knowledge on how Africa, especially the public sector, can use the technology to add value to their countries.