Desk Top Review on the Effectiveness of Presumptive Tax Administration on Revenue Collection by ZIMRA


  • Newman Wadesango
  • Denford D.
  • Wadesango O.


This desk top research evaluated the effectiveness of Presumptive tax administration on
revenue collection. The method of assessment and collection of presumptive tax were discussed as
well as the challenges that are encountered by Zimbabwe Revenue Authority (ZIMRA) on
presumptive tax administration on revenue collection. The challenges have negatively affected the
collection of presumptive tax. The research findings revealed that the effectiveness of presumptive tax
administration is affected by the high tax rates that were imposed by the ministry of finance relative
to the income levels that the cottage industry earn on a monthly basis, high levels of corruption and
the political interference that occur. The study recommends that authorities should implement a tax
system that will provide mechanisms for the informal sector operators to graduate into the normal tax
system as well as intensifying education and awareness campaigns to the informal sector operators.