Abstract
Tax 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.
MWANDIAMBIRA, N (2021). Evaluating The Impact of Tax Knowledge on Tax Compliance among SME in Zimbabwe. Afribary. Retrieved from https://tracking.afribary.com/works/evaluating-the-impact-of-tax-knowledge-on-tax-compliance-among-sme-in-zimbabwe
MWANDIAMBIRA, NOKHUTHULA "Evaluating The Impact of Tax Knowledge on Tax Compliance among SME in Zimbabwe" Afribary. Afribary, 04 May. 2021, https://tracking.afribary.com/works/evaluating-the-impact-of-tax-knowledge-on-tax-compliance-among-sme-in-zimbabwe. Accessed 25 Nov. 2024.
MWANDIAMBIRA, NOKHUTHULA . "Evaluating The Impact of Tax Knowledge on Tax Compliance among SME in Zimbabwe". Afribary, Afribary, 04 May. 2021. Web. 25 Nov. 2024. < https://tracking.afribary.com/works/evaluating-the-impact-of-tax-knowledge-on-tax-compliance-among-sme-in-zimbabwe >.
MWANDIAMBIRA, NOKHUTHULA . "Evaluating The Impact of Tax Knowledge on Tax Compliance among SME in Zimbabwe" Afribary (2021). Accessed November 25, 2024. https://tracking.afribary.com/works/evaluating-the-impact-of-tax-knowledge-on-tax-compliance-among-sme-in-zimbabwe