An evaluation on the effectiveness of the Informal Trade Tax tool that is Presumptive Tax on Revenue collected by ZIMRA from Cottage Industries. A case of Gweru SMEs.

Author
Chikudo, Priscilla
Title
An evaluation on the effectiveness of the Informal Trade Tax tool that is Presumptive Tax on Revenue collected by ZIMRA from Cottage Industries. A case of Gweru SMEs.
Abstract
This research reviews the empirical literature studying the effectiveness of informal trade tax tool that is
presumptive tax methods on taxpayers’ behaviour. Although the concept of presumptive taxation entails
numerous alternative methods to determine tax liabilities, I survey one area that is Gweru of the literature: indirect tax assessment methods and presumptive minimum taxes. The review investigates of cogency and equity implications of presumptive taxation methods. Convicting conclusions emerge about the effectiveness of presumptive policy tools in achieving different goals, such as the increase of voluntary tax compliance, the growth of tax revenues, and the reduction of shadow economy and Cal evasion.
Date
2021
Publisher
BUSE
Keywords
Fiscal evasion
Indirect tax assessment methods
Supervisor
N/A
Item sets
Department of Accountancy
Media
An evaluation on the effectiveness of the Informal Trade Tax tool that is Presumptive Tax on Revenue collected by ZIMRA from Cottage Industries. A case of Gweru SMEs.

Part of An evaluation on the effectiveness of the Informal Trade Tax tool that is Presumptive Tax on Revenue collected by ZIMRA from Cottage Industries. A case of Gweru SMEs.