An investigation on the viability of tax e-services in ensuring taxpayers compliance and its impact on revenue collection.
This research seeks to investigate the viability of tax e-services in ensuring tax compliance and increased tax revenue collection using ZIMRA Harare branch at Kurima house as a case study. Some researchers were of the view that tax e-services plays a pivotal role in enhancing tax compliance and inc...
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| Format: | Thesis |
| Language: | English |
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Midlands State University
2020
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| Online Access: | http://hdl.handle.net/11408/3890 |
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| _version_ | 1779905354251894784 |
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| author | Magarira, Tafara |
| author_facet | Magarira, Tafara |
| author_sort | Magarira, Tafara |
| collection | DSpace |
| description | This research seeks to investigate the viability of tax e-services in ensuring tax compliance and increased tax revenue collection using ZIMRA Harare branch at Kurima house as a case study. Some researchers were of the view that tax e-services plays a pivotal role in enhancing tax compliance and increase tax revenue collection. However, others argued that there is a negative association between tax e-filing and tax compliance and that revenue collection is influenced by other factors besides e-filing. Zimra failed to reach the amount set as target to be collected from different tax heads in 2015 and 2016 as a result of non-compliant taxpayers despite introduction of e-filing. Therefore this gave the researcher room to conduct an investigation on the viability of tax e-services in ensuring tax compliance and increased tax revenue. In conducting this research, the researcher used a descriptive case study that was both qualitative and quantitative. Data was collected through interviews from four interviewees and through questionnaires from thirty-two respondents. Data that was collected from the research showed that tax e-filing has a strong positive impact on tax compliance. It also showed that tax revenue collection increases as use of e-filing increases. Therefore, the researcher recommends companies to adopt use of electronic tax filing system so as to enable better tax compliance levels and revenue collect |
| format | Thesis |
| id | ir-11408-3890 |
| institution | My University |
| language | English |
| publishDate | 2020 |
| publisher | Midlands State University |
| record_format | dspace |
| spelling | ir-11408-38902022-06-27T13:49:04Z An investigation on the viability of tax e-services in ensuring taxpayers compliance and its impact on revenue collection. Magarira, Tafara tax e-services taxpayers compliance revenue collection viability This research seeks to investigate the viability of tax e-services in ensuring tax compliance and increased tax revenue collection using ZIMRA Harare branch at Kurima house as a case study. Some researchers were of the view that tax e-services plays a pivotal role in enhancing tax compliance and increase tax revenue collection. However, others argued that there is a negative association between tax e-filing and tax compliance and that revenue collection is influenced by other factors besides e-filing. Zimra failed to reach the amount set as target to be collected from different tax heads in 2015 and 2016 as a result of non-compliant taxpayers despite introduction of e-filing. Therefore this gave the researcher room to conduct an investigation on the viability of tax e-services in ensuring tax compliance and increased tax revenue. In conducting this research, the researcher used a descriptive case study that was both qualitative and quantitative. Data was collected through interviews from four interviewees and through questionnaires from thirty-two respondents. Data that was collected from the research showed that tax e-filing has a strong positive impact on tax compliance. It also showed that tax revenue collection increases as use of e-filing increases. Therefore, the researcher recommends companies to adopt use of electronic tax filing system so as to enable better tax compliance levels and revenue collect 2020-11-19T12:36:56Z 2020-11-19T12:36:56Z 2017 Thesis http://hdl.handle.net/11408/3890 en open Midlands State University |
| spellingShingle | tax e-services taxpayers compliance revenue collection viability Magarira, Tafara An investigation on the viability of tax e-services in ensuring taxpayers compliance and its impact on revenue collection. |
| title | An investigation on the viability of tax e-services in ensuring taxpayers compliance and its impact on revenue collection. |
| title_full | An investigation on the viability of tax e-services in ensuring taxpayers compliance and its impact on revenue collection. |
| title_fullStr | An investigation on the viability of tax e-services in ensuring taxpayers compliance and its impact on revenue collection. |
| title_full_unstemmed | An investigation on the viability of tax e-services in ensuring taxpayers compliance and its impact on revenue collection. |
| title_short | An investigation on the viability of tax e-services in ensuring taxpayers compliance and its impact on revenue collection. |
| title_sort | investigation on the viability of tax e-services in ensuring taxpayers compliance and its impact on revenue collection. |
| topic | tax e-services taxpayers compliance revenue collection viability |
| url | http://hdl.handle.net/11408/3890 |
| work_keys_str_mv | AT magariratafara aninvestigationontheviabilityoftaxeservicesinensuringtaxpayerscomplianceanditsimpactonrevenuecollection AT magariratafara investigationontheviabilityoftaxeservicesinensuringtaxpayerscomplianceanditsimpactonrevenuecollection |