Please use this identifier to cite or link to this item: https://cris.library.msu.ac.zw//handle/11408/3171
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dc.contributor.authorMwandiambira, Nokhuthula-
dc.date.accessioned2018-09-13T09:52:48Z-
dc.date.available2018-09-13T09:52:48Z-
dc.date.issued2017-
dc.identifier.urihttp://hdl.handle.net/11408/3171-
dc.description.abstractTax non-compliance is an area of concern for all government and tax authorities and it will continue to be an important issue that must be addressed. From a tax administration point of view the, the rapid development of SMEs in the economy signifies a rapid increase in the number of ‘hard to tax’ tax payers. The objective of this study was to evaluate if lack of tax knowledge was contributing to the high levels of tax non-compliance amongst SMEs in Zimbabwe. To achieve this, a qualitative research approach was used involving a sample of 35 SMEs and 40 tax officials. . The findings were that SMEs in Zimbabwe possess basic tax knowledge about taxation but lack a deeper understanding like the difference between presumptive taxation and income based taxation however this is insignificantly influencing their non-compliance behaviour. It emerged that in order for tax knowledge to influence tax compliance positively, the tax rates and corruption need to be addressed too. In spite of these results, ZIMRA should still continue to raise awareness to uninformed and inexperienced SMEs on the benefits of paying tax, encourage proper record keeping through tax payer education and social media campaigns.en_US
dc.language.isoenen_US
dc.publisherMidlands State Universityen_US
dc.subjectTax non-complianceen_US
dc.subjectTax authoritiesen_US
dc.subjectSMEsen_US
dc.subjectZimbabween_US
dc.titleEvaluating the impact of tax knowledge on tax compliance among SME in Zimbabween_US
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item.languageiso639-1en-
item.grantfulltextopen-
Appears in Collections:Bachelor Of Commerce Accounting Honours Degree
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