An Evaluation of the Effectiveness of Presumptive Tax Administration On Revenue Collection By Zimra A Case Study of the Cottage Industry In Harare (2011-2018)
The research focused on the evaluation of the effectiveness of Presumptive tax administration on revenue collection. The researchers observed that there is little contribution that is collected from the presumptive tax to an extent that it can act as a stand-alone tax head and as a result Zimbabwe R...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Allied Business Academies
2021
|
| Subjects: | |
| Online Access: | https://www.abacademies.org/articles/an-evaluation-of-the-effectiveness-of-presumptive-tax-administration-on-revenue-collection-by-zimra-a-case-study-of-the-cottage-in-8288.html http://hdl.handle.net/11408/4433 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1779905230982348800 |
|---|---|
| author | Wadesango, Newman Sitcha |
| author_facet | Wadesango, Newman Sitcha |
| author_sort | Wadesango, Newman |
| collection | DSpace |
| description | The research focused on the evaluation of the effectiveness of Presumptive tax administration on revenue collection. The researchers observed that there is little contribution that is collected from the presumptive tax to an extent that it can act as a stand-alone tax head and as a result Zimbabwe Revenue Authority (ZIMRA) has been missing its revenue targets for the past eight years from 2011 to 2018. A mixed method approach was used to gather data through the use of questionnaires and interviews. A sample size of 50 people was used (25 ZIMRA SCO employees and 25 cottage industry operators that consist of the furniture manufacturer, metal fabrication and upholstery operators). The research findings revealed that the effectiveness of presumptive tax administration was affected by the high tax rates that were imposed by the ministry of finance relative to the income levels that the cottage industry earn on a monthly basis, high levels of corruption and the political interference that occur. The research recommend that the authorities should lower the presumptive tax rates by taking into consideration the general economic environment, include the relevant stakeholders in the setting up of the tax rates for the cottage industry, embark on registering the informal sector operators through mobile units in the areas of operation for the informal sector operators. |
| format | Article |
| id | ir-11408-4433 |
| institution | My University |
| language | English |
| publishDate | 2021 |
| publisher | Allied Business Academies |
| record_format | dspace |
| spelling | ir-11408-44332022-06-27T13:49:06Z An Evaluation of the Effectiveness of Presumptive Tax Administration On Revenue Collection By Zimra A Case Study of the Cottage Industry In Harare (2011-2018) Wadesango, Newman Sitcha Effectiveness Presumptive Tax Administration Revenue Collection ZIMRA The research focused on the evaluation of the effectiveness of Presumptive tax administration on revenue collection. The researchers observed that there is little contribution that is collected from the presumptive tax to an extent that it can act as a stand-alone tax head and as a result Zimbabwe Revenue Authority (ZIMRA) has been missing its revenue targets for the past eight years from 2011 to 2018. A mixed method approach was used to gather data through the use of questionnaires and interviews. A sample size of 50 people was used (25 ZIMRA SCO employees and 25 cottage industry operators that consist of the furniture manufacturer, metal fabrication and upholstery operators). The research findings revealed that the effectiveness of presumptive tax administration was affected by the high tax rates that were imposed by the ministry of finance relative to the income levels that the cottage industry earn on a monthly basis, high levels of corruption and the political interference that occur. The research recommend that the authorities should lower the presumptive tax rates by taking into consideration the general economic environment, include the relevant stakeholders in the setting up of the tax rates for the cottage industry, embark on registering the informal sector operators through mobile units in the areas of operation for the informal sector operators. 2021-06-09T13:28:19Z 2021-06-09T13:28:19Z 2019 Article 1528-2686 https://www.abacademies.org/articles/an-evaluation-of-the-effectiveness-of-presumptive-tax-administration-on-revenue-collection-by-zimra-a-case-study-of-the-cottage-in-8288.html http://hdl.handle.net/11408/4433 en Academy of Entrepreneurship Journal;Vol.25 ; Iss.2 open Allied Business Academies |
| spellingShingle | Effectiveness Presumptive Tax Administration Revenue Collection ZIMRA Wadesango, Newman Sitcha An Evaluation of the Effectiveness of Presumptive Tax Administration On Revenue Collection By Zimra A Case Study of the Cottage Industry In Harare (2011-2018) |
| title | An Evaluation of the Effectiveness of Presumptive Tax Administration On Revenue Collection By Zimra A Case Study of the Cottage Industry In Harare (2011-2018) |
| title_full | An Evaluation of the Effectiveness of Presumptive Tax Administration On Revenue Collection By Zimra A Case Study of the Cottage Industry In Harare (2011-2018) |
| title_fullStr | An Evaluation of the Effectiveness of Presumptive Tax Administration On Revenue Collection By Zimra A Case Study of the Cottage Industry In Harare (2011-2018) |
| title_full_unstemmed | An Evaluation of the Effectiveness of Presumptive Tax Administration On Revenue Collection By Zimra A Case Study of the Cottage Industry In Harare (2011-2018) |
| title_short | An Evaluation of the Effectiveness of Presumptive Tax Administration On Revenue Collection By Zimra A Case Study of the Cottage Industry In Harare (2011-2018) |
| title_sort | evaluation of the effectiveness of presumptive tax administration on revenue collection by zimra a case study of the cottage industry in harare (2011-2018) |
| topic | Effectiveness Presumptive Tax Administration Revenue Collection ZIMRA |
| url | https://www.abacademies.org/articles/an-evaluation-of-the-effectiveness-of-presumptive-tax-administration-on-revenue-collection-by-zimra-a-case-study-of-the-cottage-in-8288.html http://hdl.handle.net/11408/4433 |
| work_keys_str_mv | AT wadesangonewman anevaluationoftheeffectivenessofpresumptivetaxadministrationonrevenuecollectionbyzimraacasestudyofthecottageindustryinharare20112018 AT sitcha anevaluationoftheeffectivenessofpresumptivetaxadministrationonrevenuecollectionbyzimraacasestudyofthecottageindustryinharare20112018 AT wadesangonewman evaluationoftheeffectivenessofpresumptivetaxadministrationonrevenuecollectionbyzimraacasestudyofthecottageindustryinharare20112018 AT sitcha evaluationoftheeffectivenessofpresumptivetaxadministrationonrevenuecollectionbyzimraacasestudyofthecottageindustryinharare20112018 |