Inside the Digital Society: Electronic Commerce Tax Barriers in Zimbabwe

Eliot Dzindikwa
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Eliot Dzindikwa: Zimbabwe Open University, Harare, Zimbabwe.

International Journal of Research and Innovation in Social Science, 2022, vol. 6, issue 10, 510-514

Abstract: Technology as in electronic commerce is now allowing businesses to penetrate the global markets. Electronic commerce involves trading online using the internet as a conduit. The objective of this study was to investigate the barriers to electronic taxation in Zimbabwe. A qualitative approach was adopted for this study. The researcher deployed a descriptive survey design. Purposive sampling was used to select a sample of 60 participants. Virtual interviews were used to generate data from the participants. It was found that electronic commerce tax is very difficult to collect in Zimbabwe due lack of proper infrastructure and failure by Zimbabwe to implement policies on electronic commerce. Therefore, it is recommended that Zimbabwe invest in electronic tax infrastructure and establish a strong legislative system that support digital collection of taxes.

Date: 2022
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