An Empirical Study of the Impact of Lockdown Measures on the Presumptive Taxation of Zimbabwe: A Case Study of ZIMRA
Followingthe health-care crisis caused by COVID-19, the Zimbabwean government, like many others across the world, imposed a lockdown. This had varying degrees of impact on various tax systems. This research paper examined the effects of lockdown measures on Zimbabwe's presumptive...
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| Language: | English |
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Innovative Research Publishing
2023
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| Online Access: | https://cris.library.msu.ac.zw//handle/11408/5368 https://doi.org/10.53894/ijirss.v5i4.687 |
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| author | Tafadzwa Musumbani Sitsha Lovemore Wadesango Newman |
| author2 | Midlands State University, Department of Accounting Sciences, Gweru Province, Zimbabwe |
| author_facet | Midlands State University, Department of Accounting Sciences, Gweru Province, Zimbabwe Tafadzwa Musumbani Sitsha Lovemore Wadesango Newman |
| author_sort | Tafadzwa Musumbani |
| collection | DSpace |
| description | Followingthe health-care crisis caused by COVID-19, the Zimbabwean government, like many others across the world, imposed a lockdown. This had varying degrees of impact on various tax systems. This research paper examined the effects of lockdown measures on Zimbabwe's presumptive taxation. The study adopted a quantitative research approach,and semi-structured questionnaires were used to obtain detailed data. The results showed that COVID-19-induced lockdown restrictions impacted Zimbabwe Revenue Authority's(ZIMRA’s)presumptive tax collection and the livelihood of informal merchants.Many factorsexacerbated the situation, one of which was the short notice in declaring lockdown enforcement. The informal traders indicated that the COVID-19 lockdown measures had a negative impact on their revenue generation and demand for their goods and services. The COVID-19-induced lockdown measures resulted in a drastic fall in presumptive tax collections in 2020. The study recommends that the Zimbabwean governmentassistsmall company owners,empowerthem and enablethem to restart their operations. Furthermore, there is an urgent need to educate informal merchants about health hazards such as COVID-19, and support from the formal sector and international donors should ensure that informal traders such as vegetable vendors, cobblers,and transport operators have protective equipment as recommended by medical experts so that they can safely continue to be in business for them to be able to pay their presumptive taxes in time withoutfail. |
| format | research article |
| id | ir-11408-5368 |
| institution | My University |
| language | English |
| publishDate | 2023 |
| publisher | Innovative Research Publishing |
| record_format | dspace |
| spelling | ir-11408-53682023-03-02T14:12:08Z An Empirical Study of the Impact of Lockdown Measures on the Presumptive Taxation of Zimbabwe: A Case Study of ZIMRA Tafadzwa Musumbani Sitsha Lovemore Wadesango Newman Midlands State University, Department of Accounting Sciences, Gweru Province, Zimbabwe Midlands State University, Department of Accounting Sciences, Gweru Province, Zimbabwe. University of Limpopo, Centre for Academic Excellence, Polokwane, South Africa. COVID-19-induced lockdown measures Informal sector Informal traders Lockdown measures Presumptive tax Zimbabwe Followingthe health-care crisis caused by COVID-19, the Zimbabwean government, like many others across the world, imposed a lockdown. This had varying degrees of impact on various tax systems. This research paper examined the effects of lockdown measures on Zimbabwe's presumptive taxation. The study adopted a quantitative research approach,and semi-structured questionnaires were used to obtain detailed data. The results showed that COVID-19-induced lockdown restrictions impacted Zimbabwe Revenue Authority's(ZIMRA’s)presumptive tax collection and the livelihood of informal merchants.Many factorsexacerbated the situation, one of which was the short notice in declaring lockdown enforcement. The informal traders indicated that the COVID-19 lockdown measures had a negative impact on their revenue generation and demand for their goods and services. The COVID-19-induced lockdown measures resulted in a drastic fall in presumptive tax collections in 2020. The study recommends that the Zimbabwean governmentassistsmall company owners,empowerthem and enablethem to restart their operations. Furthermore, there is an urgent need to educate informal merchants about health hazards such as COVID-19, and support from the formal sector and international donors should ensure that informal traders such as vegetable vendors, cobblers,and transport operators have protective equipment as recommended by medical experts so that they can safely continue to be in business for them to be able to pay their presumptive taxes in time withoutfail. 5 4 269 280 2023-03-02T14:12:07Z 2023-03-02T14:12:07Z 2022-10-04 research article https://cris.library.msu.ac.zw//handle/11408/5368 https://doi.org/10.53894/ijirss.v5i4.687 en International Journal of Innovative Research and Scientific Studies 2617- 6548 open Innovative Research Publishing |
| spellingShingle | COVID-19-induced lockdown measures Informal sector Informal traders Lockdown measures Presumptive tax Zimbabwe Tafadzwa Musumbani Sitsha Lovemore Wadesango Newman An Empirical Study of the Impact of Lockdown Measures on the Presumptive Taxation of Zimbabwe: A Case Study of ZIMRA |
| title | An Empirical Study of the Impact of Lockdown Measures on the Presumptive Taxation of Zimbabwe: A Case Study of ZIMRA |
| title_full | An Empirical Study of the Impact of Lockdown Measures on the Presumptive Taxation of Zimbabwe: A Case Study of ZIMRA |
| title_fullStr | An Empirical Study of the Impact of Lockdown Measures on the Presumptive Taxation of Zimbabwe: A Case Study of ZIMRA |
| title_full_unstemmed | An Empirical Study of the Impact of Lockdown Measures on the Presumptive Taxation of Zimbabwe: A Case Study of ZIMRA |
| title_short | An Empirical Study of the Impact of Lockdown Measures on the Presumptive Taxation of Zimbabwe: A Case Study of ZIMRA |
| title_sort | empirical study of the impact of lockdown measures on the presumptive taxation of zimbabwe: a case study of zimra |
| topic | COVID-19-induced lockdown measures Informal sector Informal traders Lockdown measures Presumptive tax Zimbabwe |
| url | https://cris.library.msu.ac.zw//handle/11408/5368 https://doi.org/10.53894/ijirss.v5i4.687 |
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