An Investigation on non-tax compliance of small to medium enterprises in Harare CBD

Author

Mujuru, Rutendo

Title

An Investigation on non-tax compliance of small to medium enterprises in Harare CBD

Abstract

Noncompliance with tax laws is a widespread problem in many poor nations, including Zimbabwe. This study aims to look into small-to medium-sized businesses' non compliance with tax laws in the Harare CBD. Its particular goals were to identify the elements that support small and medium-sized businesses (SMEs) in Harare, evaluate the impact of information technology on compliance in SME's, and provide methods for reducing SME noncompliance with tax laws in Zimbabwe. The study was carried out in Zimbabwe's CBD, Harare. Interviews and questionnaires were employed to collect information from the respondents. This survey includes 95 respondents, comprising ofemployees and owners of SMEs as well as ZIMRA officers. Both qualitative and quantitative data were employed in the study, which used a mixed method approach.SPSS, tables, and Microsoft Excel were used to evaluate the data, which included both primary and secondary sources. Data analysis tools included tables, pie charts, and bar graphs. The researcher employed the technique of random sampling. The results showed that among SMEs in the Harare CBD, low levels of tax compliance were significantly impacted by low levels of technology literacy, high tax rates, a lack of training, and a lack of resources. The report makes a number of recommendations for strengthening taxpayer education and awareness initiatives, streamlining tax procedures, building confidence between taxpayers and tax authorities, and lowering tax rates in order to improve tax compliance among SMEs in the Harare CBD.

Date

June 2024

Publisher

BUSE

Keywords

non-tax compliance

Tax

Small Enterprises

Medium Enterprises

Supervisor

Mr Z Onias