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Title: :  TAX EVASION AND TAX AVOIDANCE IN HARARE, ZIMBABWE: EMPIRICAL EVIDENCE FROM A LOGIT MODEL
PaperId: :  13266
Published in:   International Journal Of Advance Research And Innovative Ideas In Education
Publisher:   IJARIIE
e-ISSN:   2395-4396
Volume/Issue:    Volume 6 Issue 6 2020
DUI:    16.0415/IJARIIE-13266
Licence: :   IJARIIE is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author NameAuthor Institute
Mr. Takudzwa. C. MARADZEMidlands State University, Harare, Zimbabwe
Mr. Thabani NYONIUniversity of Zimbabwe, Harare, Zimbabwe
Dr. Smartson. P. NYONIUniversity of Zimbabwe, Harare, Zimbabwe

Abstract

Economics
Logit model, Tax evasion, Tax avoidance
Tax evasion and tax avoidance have been a serious problem in Zimbabwe, even before the introduction of the Zimbabwe Revenue Authority in the 1990s. The objective of this study was to analyze the causes of tax evasion and tax avoidance in Harare, the largest city of the country. The study used logit model for regression analysis, because the dependent variable was a dummy. The findings revealed that higher level of education and higher levels of income lead to low levels of tax evasion and avoidance while higher tax rates lead to higher levels of tax evasion. The study recommends that in order for the Zimbabwean government to control tax evasion and avoidance, it must increase the people’s incomes and educate more people and conduct intensive tax campaigns to educate people on this mandatory national exercise of paying taxes due. Tax rates should be reduced if cases of tax evasion have to be reduced.

Citations

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IJARIIE Mr. Takudzwa. C. MARADZE, Mr. Thabani NYONI, and Dr. Smartson. P. NYONI. "TAX EVASION AND TAX AVOIDANCE IN HARARE, ZIMBABWE: EMPIRICAL EVIDENCE FROM A LOGIT MODEL" International Journal Of Advance Research And Innovative Ideas In Education Volume 6 Issue 6 2020 Page 1478-1486
MLA Mr. Takudzwa. C. MARADZE, Mr. Thabani NYONI, and Dr. Smartson. P. NYONI. "TAX EVASION AND TAX AVOIDANCE IN HARARE, ZIMBABWE: EMPIRICAL EVIDENCE FROM A LOGIT MODEL." International Journal Of Advance Research And Innovative Ideas In Education 6.6(2020) : 1478-1486.
APA Mr. Takudzwa. C. MARADZE, Mr. Thabani NYONI, & Dr. Smartson. P. NYONI. (2020). TAX EVASION AND TAX AVOIDANCE IN HARARE, ZIMBABWE: EMPIRICAL EVIDENCE FROM A LOGIT MODEL. International Journal Of Advance Research And Innovative Ideas In Education, 6(6), 1478-1486.
Chicago Mr. Takudzwa. C. MARADZE, Mr. Thabani NYONI, and Dr. Smartson. P. NYONI. "TAX EVASION AND TAX AVOIDANCE IN HARARE, ZIMBABWE: EMPIRICAL EVIDENCE FROM A LOGIT MODEL." International Journal Of Advance Research And Innovative Ideas In Education 6, no. 6 (2020) : 1478-1486.
Oxford Mr. Takudzwa. C. MARADZE, Mr. Thabani NYONI, and Dr. Smartson. P. NYONI. 'TAX EVASION AND TAX AVOIDANCE IN HARARE, ZIMBABWE: EMPIRICAL EVIDENCE FROM A LOGIT MODEL', International Journal Of Advance Research And Innovative Ideas In Education, vol. 6, no. 6, 2020, p. 1478-1486. Available from IJARIIE, http://ijariie.com/AdminUploadPdf/TAX_EVASION_AND_TAX_AVOIDANCE_IN_HARARE__ZIMBABWE__EMPIRICAL_EVIDENCE_FROM_A_LOGIT_MODEL_ijariie13266.pdf (Accessed : 31 December 2022).
Harvard Mr. Takudzwa. C. MARADZE, Mr. Thabani NYONI, and Dr. Smartson. P. NYONI. (2020) 'TAX EVASION AND TAX AVOIDANCE IN HARARE, ZIMBABWE: EMPIRICAL EVIDENCE FROM A LOGIT MODEL', International Journal Of Advance Research And Innovative Ideas In Education, 6(6), pp. 1478-1486IJARIIE [Online]. Available at: http://ijariie.com/AdminUploadPdf/TAX_EVASION_AND_TAX_AVOIDANCE_IN_HARARE__ZIMBABWE__EMPIRICAL_EVIDENCE_FROM_A_LOGIT_MODEL_ijariie13266.pdf (Accessed : 31 December 2022)
IEEE Mr. Takudzwa. C. MARADZE, Mr. Thabani NYONI, and Dr. Smartson. P. NYONI, "TAX EVASION AND TAX AVOIDANCE IN HARARE, ZIMBABWE: EMPIRICAL EVIDENCE FROM A LOGIT MODEL," International Journal Of Advance Research And Innovative Ideas In Education, vol. 6, no. 6, pp. 1478-1486, Nov-Dec 2020. [Online]. Available: http://ijariie.com/AdminUploadPdf/TAX_EVASION_AND_TAX_AVOIDANCE_IN_HARARE__ZIMBABWE__EMPIRICAL_EVIDENCE_FROM_A_LOGIT_MODEL_ijariie13266.pdf [Accessed : 31 December 2022].
Turabian Mr. Takudzwa. C. MARADZE, Mr. Thabani NYONI, and Dr. Smartson. P. NYONI. "TAX EVASION AND TAX AVOIDANCE IN HARARE, ZIMBABWE: EMPIRICAL EVIDENCE FROM A LOGIT MODEL." International Journal Of Advance Research And Innovative Ideas In Education [Online]. volume 6 number 6 (31 December 2022).
Vancouver Mr. Takudzwa. C. MARADZE, Mr. Thabani NYONI, and Dr. Smartson. P. NYONI. TAX EVASION AND TAX AVOIDANCE IN HARARE, ZIMBABWE: EMPIRICAL EVIDENCE FROM A LOGIT MODEL. International Journal Of Advance Research And Innovative Ideas In Education [Internet]. 2020 [Cited : 31 December 2022]; 6(6) : 1478-1486. Available from: http://ijariie.com/AdminUploadPdf/TAX_EVASION_AND_TAX_AVOIDANCE_IN_HARARE__ZIMBABWE__EMPIRICAL_EVIDENCE_FROM_A_LOGIT_MODEL_ijariie13266.pdf
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