In developing countries, tax reforms have focused on minimising trade taxes, switching to value-added tax (VAT), and reduction of direct tax rates; recently, reform efforts have shifted to improving tax administration. Reportedly, Namibia, like many other developing countries, has been experiencing increasing government expenditure and declining revenues implying the government has not been mobilising sufficient domestic resources. A number of factors could be driving the implied weak tax performance including inefficient tax administration, corruption, and distrust of tax administration. Adopting a descriptive concurrent mixed methods research strategy, this study assesses the achievement or otherwise of VAT implementation in Namibia on tax performance. The study findings include inadequate taxpayer education, insufficient information integration and communication among taxpayers and administrators, and inadequate VAT policy implementation capacity, among others. Improvements could include technology adoption, quality taxpayer education, and awareness aimed at boosting taxpayer morale.