The relationship between tax penalties and tax compliance issues among SMEs. A case study of A2 SME Sugarcane Farmers in Hippo Valley Estates, Chiredzi
- Author
- Munyaradzi, Angela
- Title
-
The relationship between tax penalties and tax
compliance issues among SMEs. A case study of A2 SME Sugarcane Farmers in Hippo Valley Estates, Chiredzi - Abstract
-
This project was carried out in an attempt to determine the relationship between tax penalties
and the tax compliance of small and medium-sized enterprises in the sugar industry. The
problem of a perpetual increase in tax burden on small and medium-sized A2 farmers at
Hippo Valley Estates Limited necessitated the research. The work was performed using a
descriptive research design, questionnaires and interviews. Guided questionnaires used to
collect data from a population of 12 people selected from the Hippo Valley Estates specific
workforce using the stratified random sampling method were administered personally by the
researcher leading to a return rate of 83.33% (10/12) of the questionnaires. Oral interviews
were also conducted with 2 people out of the 4 people scheduled chosen from the same bases
in search of more specific data.The researcher used the descriptive research design because it
seemed more conducive to the discovery of new philosophies. The results of the survey
showed that the tax penalties used has had an impact on the functioning and functionality of
small and medium-sized sugarcane farmers in Hippo Valley Estate Chiredzi. The conclusion
that is born here is that tax penalties are not an effective tool for promoting tax compliance
and should be replaced.Research findings suggest that tax officials should look for an
effective way to improve tax compliance among small and medium-sized sugarcane farmers
as a comprehensive strategy to address the shortcomings of the tax penalty program. The
study could be simulated in other business sectors in order to strengthen the practicality of the
results previously revealed - Date
- 2020
- Publisher
- BUSE
- Keywords
- Tax penalties
- Tax compliances
- Small and medium-sized enterprise
- Supervisor
- Ngwende, O.
- Item sets
- Department of Accountancy
- Media
-
Angela Munyaradzi.pdf