TITLE:
Enhanced Integrity Management Framework for Revenue Administrations: A Comparative Analysis
AUTHORS:
Tapiwa Manyika, Nelia Eta Marima
KEYWORDS:
Integrity Management, Corruption, Revenue Administration, Governance, Anti-Corruption Strategies, Automation, Accountability
JOURNAL NAME:
Open Journal of Social Sciences,
Vol.13 No.2,
February
13,
2025
ABSTRACT: Integrity management is crucial for fostering ethical conduct, accountability, and transparency in public institutions. This paper explores global, regional, and national approaches to integrity management within revenue administrations, with a focus on the Zimbabwe Revenue Authority (ZIMRA). Drawing from international frameworks and ZIMRA’s Integrity Promotion Framework, it evaluates policies, strategies, and governance structures critical to mitigating corruption and promoting integrity. The study incorporates lessons from global and regional integrity initiatives, examines best practices from other revenue administrations, and presents actionable recommendations for enhancing integrity frameworks.