Title: An analysis of the impact of fiscalisation on value added tax collections: a case study of Harare category C VAT registered operators

Authors: Tapiwa Dalu; Ngoni Linda Mashingaidze; Vincent Gamuchirayi Maposa; Stanford Pabwaungana

Addresses: Business Research Unit, Dennis and Duncan Technologies, 13 Eastcot Avenue, Paddonhurst, Bulawayo, Zimbabwe ' Business Research Unit, Dennis and Duncan Technologies, 13 Eastcot Avenue, Paddonhurst, Bulawayo, Zimbabwe ' Business Research Unit, Dennis and Duncan Technologies, 13 Eastcot Avenue, Paddonhurst, Bulawayo, Zimbabwe ' Business Research Unit, Dennis and Duncan Technologies, 13 Eastcot Avenue, Paddonhurst, Bulawayo, Zimbabwe

Abstract: The major purpose of this research was to analyse the effects of fiscalisation on value added tax (VAT) collections in Zimbabwe Revenue Authority (ZIMRA). The research project seeks to find out if fiscalisation is contributing positively towards revenue collection, has it lead to improved client compliance, what areas needs improvement and possible solutions and to draw lessons from other countries on what measures they took to enhance tax compliance after fiscalisation. The study conclusively ascertained that fiscalisation has had a positive effect on VAT collections widening the tax base and having more revenue to the fiscus. The research found that fiscalisation has increased taxpayer's compliance in relation to VAT administration by ZIMRA.

Keywords: category C; fiscalisation; taxpayers; value added tax; VAT administration; Zimbabwe Revenue Authority; ZIMRA; tax collection; case study; revenue collection; client compliance; tax compliance.

DOI: 10.1504/AJESD.2015.071912

African Journal of Economic and Sustainable Development, 2015 Vol.4 No.3, pp.278 - 292

Received: 23 Apr 2015
Accepted: 25 Apr 2015
Published online: 23 Sep 2015 *

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