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Tax evasion, political/public corruption and increased taxation: evidence from Zimbabwe

Author

Listed:
  • Ophias Kurauone
  • Yusheng Kong
  • Stephen Mago
  • Huaping Sun
  • Takuriramunashe Famba
  • Simbarashe Muzamhindo

Abstract

Purpose - The purpose of this paper is to examine the relationship between tax evasion, political/public corruption and increased taxation in Zimbabwe’s small and medium-sized enterprises (SMEs). Design/methodology/approach - The study as a descriptive survey used questionnaires and interviews as research instruments for collecting data. Findings - The findings revealed that most SMEs are no longer paying some form of taxes as expected since the Government of Zimbabwe through the Ministry of Finance and Reserve Bank of Zimbabwe introduced the 2% tax levy on all bank electronic transactions greater than US$10 from October 2018. Originality/value - The paper recommends that the government should create an independent anti-corruption committee with strong monitoring and regulatory mechanism so as to fight political/public corruption; hence, creating a paradigm of trust and confidence among different economic players. Lastly, the tax authorities should engage all the key economic players when crafting the country’s tax laws/rates so as to promote a sense of equity, equality and economic transparency among citizens.

Suggested Citation

  • Ophias Kurauone & Yusheng Kong & Stephen Mago & Huaping Sun & Takuriramunashe Famba & Simbarashe Muzamhindo, 2020. "Tax evasion, political/public corruption and increased taxation: evidence from Zimbabwe," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 28(1), pages 300-319, October.
  • Handle: RePEc:eme:jfcpps:jfc-07-2020-0133
    DOI: 10.1108/JFC-07-2020-0133
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    Citations

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    Cited by:

    1. Nomonde Tshabalala & Syden Mishi, 2024. "Public finance in South Africa: Tax compliance and behavioral responses to tax increases," French Stata Users' Group Meetings 2024 21, Stata Users Group.
    2. Muhammad Sohail Akhtar & Muhammad Zubair Chishti & Ahmer Bilal, 2023. "Incumbency and tax compliance: evidence from Pakistan," SN Business & Economics, Springer, vol. 3(3), pages 1-26, March.

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