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dc.contributor.authorHamudi, Simbarashe
dc.identifier.citationHamudi, S. (2021) 'Perception of Taxpayers and Tax Administrators Towards Value Added Withholding Tax in Zimbabwe', African Tax Administration Paper 26, Brighton: ICTD, DOI: 10.19088/ICTD.2021.013en
dc.description.abstractValue added tax is a key tax for generating revenue in Zimbabwe and all African states, and for financing the budget in African countries. VAT revenue has an essential role in budgetary policymaking. Every year revenue authorities are not collecting large amounts of VAT for various reasons, including ineffective administration and tax evasion. This brings the question of the reform of the VAT system to the forefront. In Zimbabwe, attempts to improve VAT revenue collection have been made over several years. Hopes were pinned on the use of fiscalisation and audits of VAT refunds.1 However, traders continue to evade VAT – and this has led to the introduction of value added withholding tax to improve VAT revenue collection.en
dc.publisherInstitute of Development Studiesen
dc.titlePerception of Taxpayers and Tax Administrators Towards Value Added Withholding Tax in Zimbabween
dc.typeSeries paper (non-IDS)en
dc.rights.holder© Institute of Development Studies 2021en
rioxxterms.versionofrecordDOI: 10.19088/ICTD.2021.01en

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