A Qualitative Diagnosis of Factors Influencing Presumptive Tax Collection in Zimbabwe
Author
Abstract
Suggested Citation
DOI: 10.1177/22779779241262636
Download full text from publisher
References listed on IDEAS
- Sacchidananda Mukherjee & R. Kavita Rao, 2019. "Value Added Tax and Informality: Determinants of Registration of Enterprises under State VAT in India," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, vol. 13(1), pages 21-48, February.
- Odd-Helge Fjeldstad, 2013. "Taxation and Development: a Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series wp-2013-010, World Institute for Development Economic Research (UNU-WIDER).
- repec:idq:ictduk:14430 is not listed on IDEAS
- Valeria Bucci, 2020. "Presumptive Taxation Methods: A Review Of The Empirical Literature," Journal of Economic Surveys, Wiley Blackwell, vol. 34(2), pages 372-397, April.
- Norman V. Loayza, 2016.
"Informality in the Process of Development and Growth,"
The World Economy, Wiley Blackwell, vol. 39(12), pages 1856-1916, December.
- Norman V. Loayza, 2016. "Informality in the Process of Development and Growth," Working Papers 76, Peruvian Economic Association.
- Loayza,Norman V., 2016. "Informality in the process of development and growth," Policy Research Working Paper Series 7858, The World Bank.
- Nguyen Thai Hoa, 2019. "How large is Vietnam's informal economy?," Economic Affairs, Wiley Blackwell, vol. 39(1), pages 81-100, February.
- Benjamin Saunders & Julius Sim & Tom Kingstone & Shula Baker & Jackie Waterfield & Bernadette Bartlam & Heather Burroughs & Clare Jinks, 2018. "Saturation in qualitative research: exploring its conceptualization and operationalization," Quality & Quantity: International Journal of Methodology, Springer, vol. 52(4), pages 1893-1907, July.
- Greg Guest & Emily Namey & Mario Chen, 2020. "A simple method to assess and report thematic saturation in qualitative research," PLOS ONE, Public Library of Science, vol. 15(5), pages 1-17, May.
- Tagem, Abrams Mbu Enow & Morrissey, Oliver, 2023. "Institutions and tax capacity in sub-Saharan Africa," Journal of Institutional Economics, Cambridge University Press, vol. 19(3), pages 332-347, June.
- Makochekanwa, Albert, 2020. "Informal Economy in SSA: Characteristics, size and tax potential," MPRA Paper 98644, University Library of Munich, Germany.
- Agumas Alamirew Mebratu, 2023. "Tax revenue inefficiency and political risk factors: The Hen or The egg?," Cogent Business & Management, Taylor & Francis Journals, vol. 10(1), pages 2167546-216, December.
- Fjeldstad, Odd-Helge, 2013. "Taxation and Development : A Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- repec:idq:ictduk:13751 is not listed on IDEAS
- Jorge Martinez-Vazquez & Richard M. Bird, 2014. "Sustainable development requires a good tax system," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 1, pages 1-24, Edward Elgar Publishing.
- repec:ocp:rpaeco:pb1624 is not listed on IDEAS
- Pierre Jacquemot & Marc Raffinot, 2018. "La mobilisation fiscale en Afrique," Revue d'économie financière, Association d'économie financière, vol. 0(3), pages 243-263.
- Landry Signé, 2016. "How to Implement DRM Successfully for Effective Delivery of SDGs in Africa: Part 2 – Illustrative Actionable Solutions for Policy Leaders," Policy briefs on Economic Trends and Policies 1609, Policy Center for the New South.
- Pelle Ahlerup & Thushyanthan Baskaran & Arne Bigsten, 2015. "Tax Innovations and Public Revenues in Sub-Saharan Africa," Journal of Development Studies, Taylor & Francis Journals, vol. 51(6), pages 689-706, June.
- Ane Karoline Bak & Matilde Jeppesen & Anne Mette Kjær, 2021. "Fiscal states in sub-Saharan Africa: conceptualization and empirical trends," WIDER Working Paper Series wp-2021-182, World Institute for Development Economic Research (UNU-WIDER).
- Fernando López Castellano & Isabel MarÃn Sánchez, 2018. "Institutional Quality, Taxation and Human Development: The Case of Morocco," Journal of Developing Societies, , vol. 34(2), pages 219-232, June.
- repec:ocp:ppaper:pb-16/23 is not listed on IDEAS
- Giulia Mascagni, 2016. "Aid and Taxation in Ethiopia," Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1744-1758, December.
- Carter Patrick, 2013. "Does Foreign Aid Displace Domestic Taxation?," Journal of Globalization and Development, De Gruyter, vol. 4(1), pages 1-47, August.
- Babulia Mghebrishvili, 2018. "Process of Formation of the Legal Environment for Marketing In Georgia," European Journal of Economics and Business Studies Articles, Revistia Research and Publishing, vol. 4, ejes_v4_i.
- Onesmo Kaiya Mackenzie, 2021. "Efficiency of tax revenue administration in Africa," Working Papers 02/2021, Stellenbosch University, Department of Economics.
- Jennifer Tartaglia & Michelle McIntosh & Jonine Jancey & Jane Scott & Andrea Begley, 2021. "Exploring Feeding Practices and Food Literacy in Parents with Young Children from Disadvantaged Areas," IJERPH, MDPI, vol. 18(4), pages 1-18, February.
- Daniil A. Sitkevich, 2022. "Shadow economy: To legalise or to tolerate?," Journal of New Economy, Ural State University of Economics, vol. 23(3), pages 6-22, October.
- Ligita Gasparėnienė & Rita Remeikienė & Colin C. Williams, 2022. "Unemployment and the Informal Economy," SpringerBriefs in Economics, Springer, number 978-3-030-96687-4, September.
- Şahika Simsek-Cetinkaya & Simge Evrenol Ocal, 2023. "“Psychological Injuries Are Not Visible†: Experiences and Perceptions of Midwives and Nurses about Domestic Violence during Pregnancy," Clinical Nursing Research, , vol. 32(8), pages 1115-1123, November.
- Adriana AnaMaria Davidescu & Tamara Maria Nae & Margareta-Stela Florescu, 2022. "Exploring the Moderation and Mediation Effects in Addressing the Main Determinants of Income Inequalities in Supporting Quality of Life: Insights from CEE Countries," IJERPH, MDPI, vol. 19(14), pages 1-28, July.
- Silvia Scaramuzzi & Sara Gabellini & Giovanni Belletti & Andrea Marescotti, 2021. "Agrobiodiversity-Oriented Food Systems between Public Policies and Private Action: A Socio-Ecological Model for Sustainable Territorial Development," Sustainability, MDPI, vol. 13(21), pages 1-32, November.
- Tongyu Meng & Jamie Newth & Christine Woods, 2022. "Ethical Sensemaking in Impact Investing: Reasons and Motives in the Chinese Renewable Energy Sector," Journal of Business Ethics, Springer, vol. 179(4), pages 1091-1117, September.
- Annette Peart & Virginia Lewis & Chris Barton & Grant Russell, 2020. "Healthcare professionals providing care coordination to people living with multimorbidity: An interpretative phenomenological analysis," Journal of Clinical Nursing, John Wiley & Sons, vol. 29(13-14), pages 2317-2328, July.
- Soo-Yong Shin & Eun-Ju Lim, 2021. "Clinical Work and Life of Mid-Career Male Nurses: A Qualitative Study," IJERPH, MDPI, vol. 18(12), pages 1-10, June.
- Fatoumata Fofana & Pat Bazeley & Antoine Regnault, 2020. "Applying a mixed methods design to test saturation for qualitative data in health outcomes research," PLOS ONE, Public Library of Science, vol. 15(6), pages 1-12, June.
More about this item
Keywords
Zimbabwe; presumptive; tax; collection; informal economy;All these keywords.
Statistics
Access and download statisticsCorrections
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:sae:sajbmc:v:13:y:2024:i:2:p:166-186. 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.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: SAGE Publications (email available below). General contact details of provider: .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.