The Effectiveness Of The Tax Amnesty Towards Promoting Compliance And Increasing Revenue Inflow For Zimra

ABSTRACT

The government of Zimbabwe enacted Finance Act no 2 of 2014 that introduced a tax amnesty

program in order to make further provision of revenue in light of the fiscal crisis that has seen

government failing to meet its expenditure. Proponents of tax amnesties point out that an

amnesty may positively affect revenue and compliance. Other scholars argue that anticipation of

future amnesties will result in a long term negative influence over revenue and compliance. The

research sought to analyze the effectiveness of the tax amnesty introduced in October 2014

towards promoting tax compliance and raising revenue for Zimra. In order to draw a conclusion

to the findings of this research a literature review and investigative research methods were

employed to gather data for presentation and analysis. The major findings of the research

indicate that the tax amnesty program was a failure, and this can be attributed mainly to the

prevailing socio economic condition. As such recommendations from the study were provided.

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APA

JAKA, T (2021). The Effectiveness Of The Tax Amnesty Towards Promoting Compliance And Increasing Revenue Inflow For Zimra. Afribary. Retrieved from https://tracking.afribary.com/works/the-effectiveness-of-the-tax-amnesty-towards-promoting-compliance-and-increasing-revenue-inflow-for-zimra

MLA 8th

JAKA, TINASHE "The Effectiveness Of The Tax Amnesty Towards Promoting Compliance And Increasing Revenue Inflow For Zimra" Afribary. Afribary, 05 May. 2021, https://tracking.afribary.com/works/the-effectiveness-of-the-tax-amnesty-towards-promoting-compliance-and-increasing-revenue-inflow-for-zimra. Accessed 10 Nov. 2024.

MLA7

JAKA, TINASHE . "The Effectiveness Of The Tax Amnesty Towards Promoting Compliance And Increasing Revenue Inflow For Zimra". Afribary, Afribary, 05 May. 2021. Web. 10 Nov. 2024. < https://tracking.afribary.com/works/the-effectiveness-of-the-tax-amnesty-towards-promoting-compliance-and-increasing-revenue-inflow-for-zimra >.

Chicago

JAKA, TINASHE . "The Effectiveness Of The Tax Amnesty Towards Promoting Compliance And Increasing Revenue Inflow For Zimra" Afribary (2021). Accessed November 10, 2024. https://tracking.afribary.com/works/the-effectiveness-of-the-tax-amnesty-towards-promoting-compliance-and-increasing-revenue-inflow-for-zimra

Document Details
TINASHE JAKA Field: Accounting Type: Dissertation 95 PAGES (21751 WORDS) (pdf)