A Qualitative Diagnosis of Factors Influencing Presumptive Tax Collection in Zimbabwe

Munjeyi Edmore and Fourie Houdini

South Asian Journal of Business and Management Cases, 2024, vol. 13, issue 2, 166-186

Abstract: This study aimed to examine the factors influencing presumptive tax collection in Zimbabwe. An interpretivist paradigm was adopted in this study using a qualitative research approach. Primary data were collected through virtual (online) in-depth interviews with 20 participants drawn from the Zimbabwe Revenue Authority, Civic Societies, Parliament of Zimbabwe, Informal Sector Associations and academics. Qualitative data were analysed using thematic analysis. The results of a qualitative analysis of the factors influencing presumptive tax collection in Zimbabwe show that institutional, legal and regulatory frameworks as well as governance and political factors significantly contribute to presumptive tax collection in Zimbabwe. The findings of this study will help ZIMRA and policymakers formulate policy strategies to promote presumptive tax collection and voluntary tax compliance in Zimbabwe.

Keywords: Zimbabwe; presumptive; tax; collection; informal economy (search for similar items in EconPapers)
Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://journals.sagepub.com/doi/10.1177/22779779241262636 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:sae:sajbmc:v:13:y:2024:i:2:p:166-186

DOI: 10.1177/22779779241262636

Access Statistics for this article

More articles in South Asian Journal of Business and Management Cases
Bibliographic data for series maintained by SAGE Publications ().