Please use this identifier to cite or link to this item:
Title: An analysis of SMEs’ attitudes and practices toward tax compliance in Zimbabwe
Authors: Nyamwanza, Tonderai
Mavhiki, Severino
Mapetere, Denver
Nyamwanza, Lilian
Keywords: Compliance, taxes, tax education, SMEs, compliance deficit
Issue Date: 2014
Publisher: Midlands State University
Series/Report no.: Sage Open;July-September 2014: p.1 –6
Abstract: The informal sector has become the major employer in Zimbabwe, but the sector is not contributing meaningfully to the treasury due to noncompliance on tax remittances by the operators. The research was done on 50 businesses in the retail sector in Gweru. The findings are that minimal efforts are being put in place to enforce compliance, and corruption levels are high among the tax collection officials. Small and medium enterprises (SMEs) evade compliance by paying bribes, keeping two sets of records, relocating to new premises without notifying authorities, and temporarily closing businesses during compliance blitz. Penalties have been found to be the most effective in enforcing compliance. Publicity should be increased by authorities using radio, television, and pamphlets, which were found to be most effective. In addition, the Zimbabwe Revenue Authority (ZIMRA) should give business people more formal tax education to enhance understanding of tax obligations and compliance.
ISSN: 2158-2440; ESSN: 2158-2440
Appears in Collections:Research Papers

Files in This Item:
File Description SizeFormat 
Tax compliance.pdf292.89 kBAdobe PDFThumbnail

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.