IDEAS home Printed from https://ideas.repec.org/a/ids/ajesde/v1y2012i3p284-296.html
   My bibliography  Save this article

The impact of tax evasion and avoidance on the economy: a case of Harare, Zimbabwe

Author

Listed:
  • Tatenda Dalu
  • Vincent Gamuchirayi Maposa
  • Stanford Pabwaungana
  • Tapiwa Dalu

Abstract

The twin devils (tax evasion and avoidance) are problems which seem to have defied solution, and have bedevilled the Zimbabwe tax system ever since independence. While others put the blame on the Zimbabwe Revenue Authority (ZIMRA) for not living up to expectation ever since the inception with regards to tax administration, others attribute it to the unpatriotic attitude of the taxpayers. Hence the study tries to come up with the causes, effects and the perpetrations of the twin devils and their economic and social impact. It was therefore found that tax loopholes and taxpayers interference with revenue agents through corruption and bribery are the major problems and the best way of curbing this problem is to continually train and re-train revenue officers. Also, coming up with stiffer penalties like as in developed countries such as the USA and Britain where tax evasion or tax avoidance is considered as felony and a very serious crime which carries stiffer penalties and fines.

Suggested Citation

  • Tatenda Dalu & Vincent Gamuchirayi Maposa & Stanford Pabwaungana & Tapiwa Dalu, 2012. "The impact of tax evasion and avoidance on the economy: a case of Harare, Zimbabwe," African Journal of Economic and Sustainable Development, Inderscience Enterprises Ltd, vol. 1(3), pages 284-296.
    • Handle: RePEc:ids:ajesde:v:1:y:2012:i:3:p:284-296
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=49291
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Agumas Alamirew Mebratu, 2024. "Theoretical foundations of voluntary tax compliance: evidence from a developing country," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-8, December.
    2. Friedrich Schneider & Mangirdas Morkunas & Erika Quendler, 2023. "An estimation of the informal economy in the agricultural sector in the EU‐15 from 1996 to 2019," Agribusiness, John Wiley & Sons, Ltd., vol. 39(2), pages 406-447, March.
    3. Erstu Tarko Kassa, 2021. "Factors influencing taxpayers to engage in tax evasion: evidence from Woldia City administration micro, small, and large enterprise taxpayers," Journal of Innovation and Entrepreneurship, Springer, vol. 10(1), pages 1-16, December.
    4. Friedrich Schneider & Mangirdas Morkunas & Erika Quendler, 2021. "Measuring the Immeasurable: The Evolution of the Size of Informal Economy in the Agricultural Sector in the EU-15 up to 2019," CESifo Working Paper Series 8937, CESifo.
    5. Vincent Ekow Arkorful & Benjamin Kweku Lugu, 2023. "Understanding Rate Evasion Behavior in Local Governance: Application of an Extended Version of the Theory of Planned Behaviour," Public Organization Review, Springer, vol. 23(3), pages 1035-1054, September.
    6. Tapiwa Dalu & Ruvimbo Gillian Dalu & Tatenda Archibald Matibiri & Langton Madzamba, 2016. "Impact of value added tax refunds on revenue collection - a case of Region 1 taxpayers, Zimbabwe," International Journal of Economics and Business Research, Inderscience Enterprises Ltd, vol. 11(3), pages 247-273.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ajesde:v:1:y:2012:i:3:p:284-296. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=382 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.