Anti-corruption strategies of the Zimbabwe Revenue Authority (ZIMRA) Customs Department at Beitbridge Border Post : a case-based analysis

[摘要] ENGLISH ABSTRACT: Corruption is a global cause for concern due to its negative impact on development. Thecomplex issues surrounding corruption have motivated many researchers, strategists andplanners to explore strategies to combat all activities relating to its causes and effects, both inthe public and private sector. These efforts have produced a great deal of information, ideasand definitions related to this subject. However, there are still some gaps in understanding,and scope for further exploration. This thesis looks at the anti-corruption strategies of theZimbabwe Revenue Authority (ZIMRA), Customs Division, at Beitbridge Border Post, withspecific reference to the following issues: causes of corruption, consequences, and gaps in theZIMRA's anti-corruption initiatives. The thesis also makes some suggestions of remedies andrecommendations for implementation.This study establishes that poor and skewed remuneration within the ZIMRA has contributedto the officers soliciting bribes from travellers and traders. Low salaries, not only in theZIMRA Customs Department but the whole public sector, have forced revenue officers toseek rent from travellers and traders who are also keen to avoid paying onerous customsduties and long queues at border posts. These long queues at the Beitbridge Border Postcoupled with poor sanitation facilities contribute to travellers and traders offering bribes tocustoms officers so as to get quick clearances.The study also observes that there are weak customs clearance systems and facilities withinthe Zimbabwe customs at Beitbridge Border. For instance, technology, which could play afundamental role in combating corruption as it increases transparency and accountability,especially through e-governance facilities, is not fully utilised. Despite the introduction of theAutomated System for Customs Data (ASYCUDA) software it was established that customsofficers colluded with travellers and traders to manipulate the system, which is normallymonitored from elsewhere.Although data is not readily accessible due to the sensitive nature of this research, and thepoliticisation and classification of such data, such cases of corruption led to high revenueleakages. The study also discovered that illegal and banned substances have been smuggledand found their way into the country due to the inefficiency of customs officials, which ismainly caused by corruption.Nevertheless, there are also indications that the ZIMRA considers corruption to be a problemthat needs to be stopped. As the country has been experiencing serious internal economicproblems, customs duties have proved to be a good source of revenue especially because ofthe huge Zimbabwean diaspora and the severe shortages of basic commodities within thecountry. However, this study observes that there is still a lack of synchronisation of anticorruptioninitiatives by the ZIMRA and other anti-corruption agencies such as the police.Anti-corruption strategies and remedies that may be implemented to curb increasingcorruption cases at the border are also addressed in the study. Firstly, the existing ASYCUDAsoftware, which is a significant goods clearance and corruption busting tool, should beproperly leveraged to detect all the cases of false declaration of goods and the use of fakecodes. This software should ideally be operated by highly motivated, correctly trainedofficials, who should also be monitored by other anti-corruption agencies. Additionalmonitoring could be done through surveillance cameras and increased lighting. In addition,these could be complemented by highway patrols of ZIMRA customs officials and police todetect and impound any smuggled or undeclared goods. Furthermore, more awarenesscampaigns should be conducted throughout the country to educate people about the evils ofborder-related corruption.The study also recommends that all these initiatives be accompanied by improved conditionsof service and remuneration for customs officials. Anti-corruption agencies should becapacitated and optimally remunerated. Intermediate managers should be given performanceframeworks based on best standards. However, having noted all these possible remedies, thestudy argues that, as long as the broader political environment remains weak, these initiativeswill not generate their own internal logic and strength to work successfully, as is indeed thecase currently. A key argument that this thesis makes is that the mere existence ofinstitutions, mechanisms and instruments does not translate into an effective operation aslong as the broader context is weak and not conducive.

[发布机构] Stellenbosch University