Tax Amnesty Effectiveness In Promoting Compliance And Revenue Inflows From Small Scale Miners In Zimbabwe

Author

Nomvelo Nyoni

Title

Tax Amnesty Effectiveness In Promoting Compliance And
Revenue Inflows From Small Scale Miners In Zimbabwe

Abstract

The study serves to explore the Tax amnesty effectiveness in promoting compliance and revenue inflows from small scale miners in Zimbabwe. Tax evasion poses a significant challenge for Zimbabwe, particularly within the small-scale mining sector.Tax amnesty programs have been implemented to encourage miners to declare past earnings, improve compliance behavior, and ultimately increase revenue inflows. This research intends to evaluate the effectiveness of tax amnesty programs in achieving these goals. It examines the impact of tax amnesty on compliance behavior among small-scale
miners in Zimbabwe and analyzes its effectiveness in increasing revenue inflows. Additionally, the study explores the factors influencing small-scale miners' participation in tax amnesty programs. The researcher used causal research design so as to ascertain the relationship between tax amnesty program participation, Awareness of Tax Amnesty Programs, Understanding of Tax Obligations, and Perceived Benefits of Participation
towards tax compliance and revenue inflows. A sample size of 154 small scale miners was used. The researcher used a questionnaire in collecting data. The data was analysed using multiple linear bivariate regression as the inferential statistical method on the Statistical Package for Social Science (SPSS) version 27. Results obtained the data was presented in the form of tables. Hypothesis testing revealed that there is a positive relationship between Amnesty Program Participation, Awareness of Tax Amnesty Programs, Understanding of Tax Obligations, and Perceived Benefits of Participation towards compliance behaviour and tax revenue inflow. The reduction of fear was through taking into account dimensions such as self-awareness. Positive relationships were noted on all hypothesis and the researcher recommended the need for small scale miner communities to embrace the concept of tax amnesty. This helps in
promoting compliance and revenue inflows and developing positive attitudes towards compliance. Tax awareness and education plays a role in influencing positive attitudes towards promoting uptake of the amnesty and promote the revenue inflows and
compliance.

Date

September 2024

Publisher

BUSE

Keywords

Tax Amnesty

Effectiveness

Promoting Compliance

Supervisor

N/A