An analysis of the impacts of corruption on Revenues collected by Revenue Authorities: A Case study of Zimbabwe Revenue Authority (ZIMRA) 2019 TO 2021.

Author
Tawanda Edwin Mudimu
Title
An analysis of the impacts of corruption on Revenues collected by Revenue Authorities: A Case study of Zimbabwe Revenue Authority (ZIMRA) 2019 TO 2021.
Abstract
The research seeks to highlight the outcome of corruption on tax revenue in Zimbabwe. Despite the various strategies being implemented by ZIMRA to increase revenue collected, the gap between revenue due and revenue collected continue to widen year in and out. The country is facing widening deficit as the Revenue Authority fails to curtail pilferage of revenues. As a results of this match, this study sought to investigate why this status quo persist. The study also sought to identify strategies being used to collect revenue by ZIMRA, explore causes of corruption during revenue collection at ZIMRA and to establish improvements on the strategies currently in use to eliminate corruption during revenue collection at ZIMRA. A descriptive survey was used in this analysis. The questionnaire and skype focus groups was used as research instruments; 82 respondents were asked to participate using a judgmental sampling technique. Using Microsoft excel and SPSS, the data was analyzed and presented in form of tables, pie charts and bar graphs. Corruption has been identified to be a major cause of inefficient revenue collection in Zimbabwe. As a result, the variable tax revenue was used as the depended variable whilst the variable corruption was included amongst explanatory variables. The results from the empirical findings revealed that an inverse relationship exists between tax revenue and corruption. An increase in corruption in Zimbabwe adversely affects tax revenues. The study concluded by recommending ZIMRA to reduce corruption through modernization and simplification of the entire tax system. The study also encouraged the government to impose harder punishments to the criminal of corruption and to arrest every public official engaging in corrupt activities despite one’s political strength.
Date
2022
Publisher
BUSE
Keywords
Corruption
Zimbabwe Revenue Authority
Supervisor
N/A
Item sets
Department of Intelligence and Security Studies
Media
TAWANDA_EDWIN_MUDIMU.pdf

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