The paper examines the difficulty related to tax collection from the poor informal sector in Bulawayo, Zimbabwe between 2000 and 2014. In the period under review, many formal enterprises closed leading to employee lay-offs and increased unemployment. The unemployed resorted to the informal sector which has grown to be a large proportion of the working population. In order to increase tax base the revenue authority introduced a Presumptive Tax Policy. However, it has been difficult to enforce the policy due to non-compliance by poor informal traders. We carry out a survey of the Bulawayo Metropolitan Province in an effort to unravel the practical challenges of enforcement of the Presumptive Tax to a sector that can hardly cope with the basic...
The increasing interest of government to tax the informal sector is driven by pressure on government...
Thesis (M.A.)-University of KwaZulu-Natal, Durban, 2010.State failure in Zimbabwe has had a profound...
The research’s main thrust was to evaluate the effectiveness of the presumptive tax system in Zimbab...
In this paper we sought to analyse the performance of informal sector tax revenue and to establish w...
This paper attempted to give reasons why it is difficult for Zimbabwe and other developing countries...
The size of the informal sector in the Zimbabwe in 2012 was estimated at approximately US$7.4 billio...
This desktop and library study aims at reviewing the informal sector tax administration focusing on ...
In this paper we sought to analyse the possibilities of raising revenue from the informal sector in ...
The taxation of informal sector business is increasingly becoming a topical issue in many developing...
The informal sector in Zimbabwe is among the most buoyant sector yet contributes marginally to tax r...
The informal sector is often referred to as unregulated financial undertakings and poses a serious c...
Doctor of Philosophy in Development Studies. University of KwaZulu-Natal, Durban 2014.The economic c...
There has been a recent need to boost internally generated revenue in Nigeria due to the fall in the...
This paper sought to establish the usefulness of a great array of recommendations aimed at taxing th...
After addressing the need for a tax introduction in the informal sector, the informal sector is care...
The increasing interest of government to tax the informal sector is driven by pressure on government...
Thesis (M.A.)-University of KwaZulu-Natal, Durban, 2010.State failure in Zimbabwe has had a profound...
The research’s main thrust was to evaluate the effectiveness of the presumptive tax system in Zimbab...
In this paper we sought to analyse the performance of informal sector tax revenue and to establish w...
This paper attempted to give reasons why it is difficult for Zimbabwe and other developing countries...
The size of the informal sector in the Zimbabwe in 2012 was estimated at approximately US$7.4 billio...
This desktop and library study aims at reviewing the informal sector tax administration focusing on ...
In this paper we sought to analyse the possibilities of raising revenue from the informal sector in ...
The taxation of informal sector business is increasingly becoming a topical issue in many developing...
The informal sector in Zimbabwe is among the most buoyant sector yet contributes marginally to tax r...
The informal sector is often referred to as unregulated financial undertakings and poses a serious c...
Doctor of Philosophy in Development Studies. University of KwaZulu-Natal, Durban 2014.The economic c...
There has been a recent need to boost internally generated revenue in Nigeria due to the fall in the...
This paper sought to establish the usefulness of a great array of recommendations aimed at taxing th...
After addressing the need for a tax introduction in the informal sector, the informal sector is care...
The increasing interest of government to tax the informal sector is driven by pressure on government...
Thesis (M.A.)-University of KwaZulu-Natal, Durban, 2010.State failure in Zimbabwe has had a profound...
The research’s main thrust was to evaluate the effectiveness of the presumptive tax system in Zimbab...