An Analysis of Factors Affecting Tax Compliance among SME’s In Zimbabwe. A Case of Bulawayo Smes.

Author(s)

Kudakwashe MAVENGERE ,

Download Full PDF Pages: 06-11 | Views: 341 | Downloads: 87 | DOI: 10.5281/zenodo.3460356

Volume 4 - August 2015 (08)

Abstract

Zimbabwe has experienced exacerbated growth of the informal sector as deindustrialisation has translated into loss of formal employment. These Small and Medium Enterprises (SMEs) have an obligation to pay tax but as a consequence most are not tax compliant. The objective of the paper was to develop a model for tax compliance taking into cognisance variables of tax policy, tax morale and personal norms. The study was conducted from 80 businesses in Bulawayo with stratified random sampling having been utilised in sample selection. In the analysis, simple and multiple linear regressions were utilised using strata. The results reveal personal norms as highly significant contributors to tax compliance. 

Keywords

 Tax policy, Tax morale, Personal norms, Tax compliance, Small and Medium Enterprises. 

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