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Addressing the Saturation Attainment Controversy: Evidence from the Qualitative Research on Assessing the Feasibility of Informal Sector Taxation in Zimbabwe

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  • Favourate Y Mpofu

    (North-West University, South Africa)

Abstract

Qualitative Research (hereafter QR) frequently stimulates a great deal of questions and queries on sampling guidelines (techniques, sample sizes and adequacy of samples), data collection as well as analysis. Saturation has been considered a fundamental yardstick to help answer the problematic questions on sampling decisions and to boost validity and rigor in QR. Notwithstanding this, contemporary literature exploring the achievement of saturation point has been comparably sketchy. Most qualitative researchers refer to having reached the point of saturation at some instance in their studies, but without adequately expounding on how and when. This paper documents the steps taken towards reaching saturation and adds to the debate on the body of knowledge on practicable guidelines on how QR can communicate and publish details on the point of saturation. The study is part of a bigger study that adopted a sequential exploratory mixed method research design to evaluate the practicability of taxing the informal sector in Zimbabwe. The qualitative component was employed to gather data and analyse qualitative data, of which the outcomes were used to develop and refine quantitative research instruments (questionnaires) to elicit information on a larger sample. Using data from in-depth interviews with various stakeholders, the study explains how saturation point was achieved during thematic analysis of data and demonstrates how saturation was conceptualised. The study gives a contextual background information on the study (in order to sufficiently situate it), data collection methods and sampling decisions. The study was motivated by the fact that taxation is both a numbers and qualitative information game, yet there are few studies in the finance discipline, especially taxation, that focus on the highly contested saturation concept, its attainment and its reporting in the final publications. The study only focuses on the methodology adopted and how it helped achieve saturation and does not delve into the results of the study in detail.

Suggested Citation

  • Favourate Y Mpofu, 2021. "Addressing the Saturation Attainment Controversy: Evidence from the Qualitative Research on Assessing the Feasibility of Informal Sector Taxation in Zimbabwe," Technium Social Sciences Journal, Technium Science, vol. 19(1), pages 607-630, May.
    • Handle: RePEc:tec:journl:v:19:y:2021:i:1:p:607-630
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    References listed on IDEAS

    as
    1. Godwin Dube & Daniela Casale, 2019. "Informal sector taxes and equity: Evidence from presumptive taxation in Zimbabwe," Development Policy Review, Overseas Development Institute, vol. 37(1), pages 47-66, January.
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    5. Frank van Rijnsoever, 2015. "(I Can’t Get No) Saturation: A Simulation and Guidelines for Minimum Sample Sizes in Qualitative Research," Innovation Studies Utrecht (ISU) working paper series 15-05, Utrecht University, Department of Innovation Studies, revised Oct 2015.
    6. Godwin Dube, 2014. "Informal Sector Tax Administration In Zimbabwe," Public Administration & Development, Blackwell Publishing, vol. 34(1), pages 48-62, February.
    7. Anuradha Joshi & Wilson Prichard & Christopher Heady, 2014. "Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research," Journal of Development Studies, Taylor & Francis Journals, vol. 50(10), pages 1325-1347, November.
    8. 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.
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    10. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
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    1. Favourate Y Sebele-Mpofu, 2021. "The Sampling Conundrum in Qualitative Research: Can Saturation Help Alleviate the Controversy and Alleged Subjectivity in Sampling?," International Journal of Social Science Studies, Redfame publishing, vol. 9(5), pages 11-25, September.

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    More about this item

    Keywords

    Qualitative research; Saturation; thematic analysis; informal sector taxation; in-depth interviews;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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