Determinants of Tax Morale: Cross-sectional Evidence from African Survey Data
Keywords:
Determinants, Dollarisation, Tax morale, Order Logit Model, South Africa, ZimbabweAbstract
Objectives: The article becomes novel in that it provides a comparative analysis of the determinants of the tax morale between South Africa and Zimbabwe as neighbouring countries. Design/methodology: Prior work: Research has shown that tax morale in African countries is generally lower than it is in developed and transition countries. Approach: The article was guided by quantitative research which was used to inform the study. Data was collected using questionnaires from the 2010-2014 and 2017-2020 World Values Survey (WVS). For Zimbabwe, Wave 6 and Wave 7 had a sample size of 1500 and 1200 respectively. Findings: The study concludes with an understanding of how tax morale and its determinants is crucial for governments in their bid to boost voluntary compliance. Surprisingly, the study’s results showed that Zimbabweans have a higher tax morale than South Africans, who have better standards of living. In addition, the determinants of tax morale also differ from one economic situation to another and from one country to another. Corruption, which is a menace in both countries under study, has proven to be an important factor that influences tax morale. Results of all the models show that demographic factors have little effect on tax morale. Value: The study introduced an important variable of hunger in its analysis of determinants of tax morale. Though this variable was insignificant for South Africa, the study showed that there is a negative relationship between hunger and tax morale for Zimbabwe in both economic situations. Implications: Policy makers should consider the eradication of corruption and hunger in order to boost tax morale, which in turn improves tax compliance. Continued tax education and the improvement of the perception on democracy should be included in the mix of tax compliance enhancement strategies.
References
Abdul – Razak A and Adafula C. 2013. Evaluating taxpayers’ attitude and its influence on tax compliance decisions in Tamale, Ghana. Journal of Accounting and Taxation, Vol. 5(3), September: 48-57.
Abor J and Quartey P. 2010.Issues in SME development in Ghana and South Africa. International Research Journal of Finance and Economics. Volume 39. pp218-228.
AFRODAD. 2011. What has tax got to do with development: A critical look at Zimbabwe’s Tax System.
Aguirre B and Rocha F. 2010. Trust and tax morale in Latin American and Caribbean countries.
Alabede J.O, Ariffin, Z.Z, and Idris K.M. 2011. Individual taxpayers' attitude and compliance behaviour in Nigeria: The moderating role of financial condition and risk preference.
Alavuotunki, K, Haapanen M and Pirttilä J. 2019. The Effects of the Value-Added Tax on Revenue and Inequality. Journal of Development Studies. Volume 55 (4). pp490-508
Ali M, Fjeldstad O and Sjursen I. 2013. Factors affecting tax compliant attitude in Africa: Evidence from Kenya, Tanzania, Uganda and South Africa.
Allingham M and Sandmo A. 1972. Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 1, August: 323-338.
Alm J, McClelland G.H and Schulze W.D. 1992. Why do people pay taxes? Journal of Public Economics, Volume 48,pp 21–38
Alm J and Mckee M. 2003. Tax Compliance as a Coordination Game. Journal of Economic Behaviour and Organization. Volume 54. pp297-312
Alm J, Martinez-Vazquez J and Torgler B. 2005. Russian towards paying tax-Before, during and after the transition. Centre for research in Economics, Management and the Arts.
Alm J and Torgler J. 2005. Culture Differences and Tax Morale in the United States and in Europe.
Alm J. 2019.What Motivates Tax Compliance? Journal of Economic Surveys, Volume 33(2), pp. 353-388,
Andreoni, J, Erard, B and Feinstein, J. 1998. Tax compliance. Journal of Economic Literature, Volume 36: pp818–860
Andriani L .2012. Tax Morale and Pro-Social Behaviour: Evidence from A Palestinian Survey. The Economic Research Forum. Working Paper 712.
Anyongyeire A. Personal Norms, Tax Payer’s Morale, And Tax Compliance in Uganda. A Case of Kampala District Small and Medium Business Enterprises (Smes). Makerere University Business School. Master’s Thesis.
Aaron J.H. and Slemrod J. 1999. The South African Tax System: A Nation in Microcosm. The Brookings Institution — Tax Notes
ASYCUDA World Report. 2011. Handbook of global customs automation (UNCTAD/DTL/ASYCUDA/2011/1)
Badaoui E and Magnani R. 2013. Tax Policies and Informality in South Africa. www.ecineq.org.
Barone G and Mocetti S. 2011. Tax morale and public spending inefficiency. Int Tax Public Finance, 18, April: 724–749.
Bergman M and Nevarez A. 2006. Do Audits Enhance Compliance? An Empirical Assessment of VAT Enforcement. National Tax Journal. Volume 59(4); pp 817-32
Bejakovic P and Bezeredi S. 2019. Determinants of Tax Morale in Croatia: an Ordered Logit Model. Business Systems Research.pp37-48.
Bemani J.2014. Do tax authorities abide by their core principles when collecting revenue? A case of Zimbabwe Revenue Authority. Journal of Research in Business and Management. Volume 2(10). pp: 01-08
Bethencourt C and Kunze L. 2013. Tax evasion, social norms and economic growth.
Belmonte A, Dell’Anno R and Teobaldelli D. 2017. Tax morale, aversion to ethnic diversity, and decentralization. European Journal of Political Economy.
Besley T and Persson T. 2014. Why Do Developing Countries Tax So Little?" Journal of Economic Perspectives. Volume 28 (4): pp99-120
Bertinelli L, Bourgain A and Léon F. 2020. Corruption and tax compliance: evidence from small retailers in Bamako, Mali. Applied Economics Letters. Volume 27(5). pp366-370
Bilgin C. 2014. Determinants of tax morale in Spain and Turkey: an empirical analysis. European Journal of Government and Economics Volume 3, Number 1, June: 60-74.
Bird R.M and Zolt E. 2003. Introduction on Tax Policy Design and Development. Notes on Practical Issues of Tax Policy in Developing Countries, World Bank.
Bird RM. 2008. Tax Challenges Facing Developing Countries. Institute for International Business. Working Paper No. 9
Bird R and Karie Davis-Nozemack. 2018. Tax Avoidance as a Sustainability Problem. Journal of Business Ethics, Springer. volume151 (4). pp 1009-1025.
Blaufus K, Braune M, Hundsdoerfer J and Jacob M.2014. Self-Serving Bias and Tax Morale. Arqus-Diskussionsbeiträge zur quantitativen Steuerlehre, No. 174, September: 1-7.
Bodea C and LeBas A. 2013. The Origins of Social Contracts: Attitudes toward Taxation in Urban Nigeria. Centre for the Study of African Economies. WPS/2013/02.
Bonga W, Dhoro-Gwaendepi N and Mawire-Van Strien F. 2015. Tax Elasticity, Buoyancy and Stability in Zimbabwe. Journal of Economics and Finance. Volume 6, Issue 1, Jan-Feb: 21-29.
Bosco L and Mittone L. 1997. Tax Evasion and Moral Constraints: Some Experimental Evidence. KYKLOS. Volume 50: pp297–324
Bräutigam D.A, Fjeldstad Odd-Helge and Moore M. 2008. Taxation and state building in developing countries: Capacity and consent.
Brink W.D and Porcano T.M. 2016. The Impact of Culture and Economic Structure on Tax Morale and Tax Evasion: A Country-Level Analysis Using SEM. Advances in Taxation. Volume 23. Emerald Group Publishing Limited, pp. 87-123.
Brondolo J. 2009. Collecting Taxes During an Economic Crisis; Challenges and Policy Options. IMF Staff Position Notes 2009/017, International Monetary Fund.
Buigut, S. (2015) ‘The Effect of Zimbabwe’s Multi-Currency Arrangement on Bilateral Trade : Myth Versus Reality’, International Journal of Economics and Financial Issues, 5(3), pp. 690–700.
Calvet C.R and Alm J. 2013. Empathy, sympathy, and tax compliance. Journal of Economic Psychology, Elsevier. Volume 40(C), pp 62-82.
Çevik S .2014. Tax Morale in Socio-Political Interactions: Insiders and Outsiders. Journal of Applied Business and Economics.
Chen P, Chu C, Chu H and Lai, C. 2017. Short-run and long-run effects of capital taxation on innovation and economic growth. Journal of Macroeconomics, Elsevier. Volume 53(C). pp 207-221
Cox S and Eger R. 2006. Procedural complexity of tax administration: the road fund case. Journal of Public Budgeting, Accounting and Financial Management. Volume 18. pp 259-283.
Cummings R, Martinez-Vazquez J, McKee M and Torgler B. 2009. Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment. Journal of Economic Behaviour and Organization, January: 447–457.
Dalu, T, Maposa V, Dalu T and Pabwaungana S. 2013. Awareness and compliance levels of informal traders with regards to their presumptive tax obligations: a case of Harare central business district informal traders. African Journal of Economic and Sustainable Development. Volume2. pp297 - 308.
Dare C, du Plessis, S and Jansen, AI. 2019. Tax revenue mobilisation: Estimates of South Africa’s personal income tax gap. South African Journal of Economic and Management Sciences. Volume 22.
Daude C, Gutiérrez H and Melguizo A. 2013. What Drives Tax Morale? A Focus on Emerging Economies. Review of Public Economics, September: 9-40.
Denise Hintzke. 2014. Deloitte’s Foreign Account Tax Compliance Initiative
Deyneli F. 2014. Analyzing the Relationship between National Cultural Dimensions and Tax Morale. International Journal of Alanya Faculty of Business.
Dickerson, C. M. (2014) ‘Bringing formal business laws to Cameroon’s informal sector
Dlamini B. 2017. Determinants of Tax Non-Compliance among Small and Medium Enterprises in Zimbabwe. Journal of Economics and Behavioural Studies. Volume 9. pp 242-250.
Doerrenberg P, Duncan D, Fuest C and Peichl A.2012. Nice Guys Finish Last: Are People with Higher Tax Morale Taxed more heavily? Cesifo Working Paper No. 3858, June: 1-48.
Drummond P, Daal W, Srivastava N and Luiz E Oliveira L. 2012. Mobilizing Revenue in Sub-Saharan Africa; Empirical Norms and Key Determinants. IMF Working Papers 12/108, International Monetary Fund.
Dube G. 2014. Informal Sector Tax Administration in Zimbabwe. Public Admin. Dev, 34, January: 48–62.
Dube, Z. L. and Murahwe, G. R. (2015) ‘An analysis of corporate governance practices in government controlled versus private banking institutions in Zimbabwe’, International Journal of Development and Sustainability, 4(6), pp. 759–771
Dube, C. and Gumbo, V. (2017) ‘Adoption and Use of Information Communication Technologies in Zimbabwean Supermarkets’, Applied Economics and Finance, 4(1), pp. 84–92. doi: 10.11114/aef.v4i1.1860
Dube G and Casale D. 2017. Informal sector taxes and equity: Evidence from presumptive taxation in Zimbabwe. Development Policy Review.
Dube G. 2018. The design and implementation of minibus taxi presumptive taxes, The Service Industries Journal. Volume 38(11-120. pp 723-741
Dyrda S. 2019. Discussion of Taxation and the Life Cycle of Firms by Erosa and González. Journal of Monetary Economics, Elsevier. Volume 105(C). pp 131-134.
Engida GT and Baisa GA. 2014. Factors influencing taxpayers' compliance with the tax system: an empirical study in Mekelle City, Ethiopia. eJournal of Tax Research. Volume 12(2)
Erard B and Feinstein J.1994. Honesty and Evasion in the Tax Compliance Game. RAND Journal of Economics. Volume 25(1), pp1-19
Eriksen K and Fallan L. 1996. Tax knowledge and attitudes towards taxation; A report on a quasi-experiment. Journal of Economic Psychology. Volume 17(3), pp 387-402
Erosa A and González B.2019. Taxation and the life cycle of firms. Journal of Monetary Economics, Elsevier. volume105(C). pp114-130
Evans C, Pope J, and Hasseldine J. 2001. Tax Compliance Costs: A Festschrift for Cedric Sandford, Sydney: Prospect.
Evans C.C and Tran-Nam B. 2013. Towards the Development of a Tax System Complexity Index. UNSW Australian School of Business Research Paper No. 2013 TABL 1001.
Everest-Phillips M. 2008. Business tax as state-building in developing countries: applying governance principles in private sector development. International Journal of Regulation and Governance. Volume 8(2): pp123–154.
Everest-Phillips, M. (2010) ‘State-building taxation for developing countries: Principles for reform’, Development Policy Review, 28(1), pp. 75–96. doi: 10.1111/j.1467-9930. 2007.00248.x
Fagbemi TO and Abogun S.(2014).Factors influencing voluntary tax compliance of small and medium scale enterprises in Kwara State Nigeria. Entrepreneurial Journal of Management Science, 32(1), 98-127.
Fauvelle‐Aymar.1999. The Political and Tax Capacity of Government in Developing Countries. Kyklos. volume 52(3),pp 391-413
Feddersen M. 2018. Placing behavioural insights at the centre of taxation
Feinstein JS. 1991. An Econometric Analysis of Income Tax Evasion and its Detection. RAND Journal of Economics. volume 22(1),pp 14-35
Filippin A, Fiorio C and Viviano E. 2013. The effect of tax enforcement on tax morale. European Journal of Political Economy, September: 320–331.
Fjeldstad O and Semboja J. 1998. Why people pay taxes. The case of the development levy in Tanzania. Chr. Michelsen Institute.
Fjeldstad O and Heggstad K. 2012. Building taxpayer culture in Mozambique, Tanzania and Zambia: Achievements, challenges and policy recommendations. Chr. Michelsen Institute, July: 1-48.
Frey B and Feld L. 2002. Deterrence and Morale in Taxation: An Empirical Analysis. CESifo. Working Paper No. 760, August: 1-36.
Frey B and Holler M. 1998. Tax Compliance Policy Reconsidered. Homo oeconomicus, XV, 1, ACCEDO Verlagsgesellschaft, München.
Freya B and Torgler B. 2006. Tax Morale and Conditional Cooperation. Journal of Comparative Economics, April: 1-39
FinScope Consumer Survey Zimbabwe 2011.
Gahramanov E. 2009. The Theoretical Analysis of Income Tax Evasion Revisited. Economic Issues, Vol. 14, Part 1.
Glenday G. 2008. South African tax performance: some perspectives and international comparison. National treasury of South Africa. https//www. dukespace.lib.duke.edu
Gerstenbl¨uth M, Melgar N, Pagano J and Rossi M. 2012. How do inequality affect tax morale in Latin America and Caribbean? Revistade Econom´ıadel Rosario. Vol. 15. No. 2, September: 123-135.
Global Financial Integrity.2014. Illicit Financial Flows from Developing Countries: 2003-2012.
Goode R. 1955. Accelerated Depreciation Allowances as a Stimulus to Investment’. Quarterly Journal of Economics. Volume 69(2): pp191–220.
Govender R. 2008. Formal SMME tax compliance survey report, s.l.: United States Agency for International Development (USAID).
Gujarati D. 2004. Basic Econometrics, Fourth Edition. The McGraw−Hill Companies.
Greene W. 2002. Econometric Analysis, Fifth Edition. Prentice Hall.
Halla M. 2010. Tax Morale and Compliance Behaviour: First Evidence on a Causal Link. Institute for the Study of Labor (IZA). Discussion Paper No. 4918.
Hammar H, Jagersb and Nordblom K. 2009. Perceived tax evasion and the importance of trust. The Journal of Socio-Economics, July: 238–245.
Heijman W and van Ophem J. 2005. Willingness to pay tax: The Laffer curve revisited for 12 OECD countries. Journal of Socio-Economics.
Hanefah M.1996. An Evaluation Of The Malaysian Tax Administrative System, And Taxpayers’ Perceptions Towards Assessment Systems, Tax Law Fairness, And Tax Law Complexity
Hofstede G. 1980. Culture’s consequences: International differences in work-related values. Beverly Hills; London: Sage Publications.
Hore J. 2006. Students’ Guide to Tax in Zimbabwe: Ernst and Young Publishing
Horodnic, I.A. (2018). Tax morale and institutional theory: a systematic review. International Journal of Sociology and Social Policy, Vol. 38 No. 9/10, pp. 868-886.
Hove N, Nzaro R, Mhazo S, Mudzura M, Runyowa L, Onias Z, Denga J, Taruwona M, and Muropa, B.C. (2012). An investigation on effective strategies to curb tax evasion: a survey of Beitbridge ZIMRA staff and clients, Zimbabwe.
Hove K and Hove R. 2016. An Investigation into the Causes of Tax Avoidance and Tax Evasion in Zimbabwe: A Survey of Business Operators in Bulawayo. International Journal of Economics, Commerce and Management. Volume 4(5)
Jahnke B. 2014. Tax morale and reciprocity. A case study from Vietnam. Leibniz Universität Hannover.
Jahnke B and Weisser R. 2018. How does petty corruption affect tax morale in Sub-Saharan Africa? European Journal of Political Economy.
Jibao S, Prichard W and van den Boogaard V.2018. Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions. ICTD Working Paper 66.
Joshi A, Prichard W and Heady C. 2012. Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions. Institute of Development Studies, Working Paper 4.
Kamajugo R.2014. Trade Facilitation Reforms at Uganda Revenue Authority. A Presentation to the WTO Workshop on TF 10th June, 2014
Kamijo Y. 2014. A theory of strategic auditing: How should we select one member from a homogeneous group? Working Papers SDES-2014-1, Kochi University of Technology, School of Economics and Management
Kanniainen V and Pääkkönen J.2007. Do the Catholic and Protestant Countries Differ by Their Tax Morale? Helsinki Center of Economic Research. Discussion Paper No. 145. January: 1-24.
Kasipillai J and Hijattulah A. 2006. Gender and Ethnicity Differences in Tax Compliance. Asian Academy of Management Journal. Volume11.
Kasipillai J. 2010. A practical guide to self-assessment system, Kuala Lumpur: McGraw-Hill
Kassim M. 2013. Taxpayer attitude towards taxation in developing countries. Journal of accounting. Volume 10(1). pp45-65
Keen M and Lockwood B. 2010. The value added tax: Its causes and consequences. Journal of Development Economics. Volume 92(2). pp138-151
Kemme, D. M., Parikh, B. and Steigner, T. (2020) ‘Tax Morale and International Tax Evasion’, Journal of World Business, 55(3), pp. 1–12. doi: 10.1016/j.jwb.2019.101052.
Khaled S and Khlif H. 2016. Adoption of and compliance with IFRS in developing countries. Journal of Accounting in Emerging Economies. Volume 6. 33-49.
Khumbuzile D and Hlalefang K. 2018. The impact of Taxation on Economic Growth in South Africa. MPRA Paper 86219, University Library of Munich, Germany
Kirchler E. 2013. The economic psychology of tax behaviour. Cambridge: Cambridge.
Kirchler E, Niemirowski A and Wearing A. 2006. Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers. Journal of Economic Psychology, Volume 27(4), pp502 – 517.
Kirchler, Erich and Muehlbacher, Stephan and Kastlunger, Barbara and Wahl, Ingrid. (2010). Why Pay Taxes? A Review of Tax Compliance Decisions. Kirchler E, Hoelzl E and Wahl I. 2008. Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology. Volume 29.pp 210-225.
Kirchgässner G. 2010. Tax Morale, Tax Evasion, and the Shadow Economy. University of St. Gallen. Discussion Paper no. 2010-17.
Kleanthous C and Chatzis S.2019. Gated Mixture Variational Autoencoders for Value Added Tax audit case selection. Knowledge-Based Systems.
Klemm A and Stefan Parys. 2012. Empirical evidence on the effects of tax incentives. International Tax and Public Finance. Volume 19(3): pp 393-423
Kołodziej S. 2011. The Role of Education in Forming Voluntary Tax Compliance. General and Professional Education ISSN 2084-1469. January: 22-25.
Kundt, T. C., Misch, F., and Nerré, B. (2017).Re-assessing the merits of measuring tax evasion through business surveys:an application of the crosswise model. International Tax and Public Finance, 24(1), pp 112-133.
Kwaramba M and Mudzingiri C. 2016.Taxes Rates, Economic Crisis and Tax Evasion: Evidence using South Africa and Zimbabwe Bilateral Trade Flows. Working Papers 593, Economic Research Southern Africa.
Lago, I and Lago-Peñas, S. 2010. The determinants of tax morale in comparative perspective: Evidence from European countries. European Journal of Political Economy. Volume 26. pp 441-453.
Le TM, Moreno-Dodson B and Bayraktar N. 2012. Tax Capacity and Tax Effort : Extended Cross-Country Analysis from 1994 to 2009. Policy Research Working Paper; No. 6252. World Bank, Washington, DC.
Levin J and Widell L. 2014. Tax Evasion in Kenya and Tanzania: Evidence from Missing Imports. Economic Modelling. Volume 39. pp151-162.
Lieberman E. 2003. Race and Regionalism in the Politics of Taxation in Brazil and South Africa. Cambridge: Cambridge University Press
Lubian D and Zarri L. 2011. Happiness and Tax Morale: an Empirical Analysis. Working Paper Series Department of Economics University of Verona, March: 1-28.
Lillemets K. 2010. Tax Morale, influencing Factors, Evaluation Opportunities and Problems: The Case of Estonia.
Lisi G. 2013. Tax Morale, Tax Compliance and the Optimal Tax Policy. Creativity and Motivations (CreaM) Economic Research Centre, April: 1-10.
Loayza N. 2016. Informality in the Process of Development and Growth. World Bank Policy Research Working Paper No. 7858.
Luttmer E and Singhal M. 2014. Tax Morale. National Bureau of Economic Research. Working Paper 20458, September: 1-20.
Maboshe, M. and Woolard, I. 2018.Revisiting the impact of direct taxes and transfers on poverty and inequality in South Africa. WIDER Working Paper 2018/79. Helsinki: UNU-WIDER.
Madzivanyika E. 2017. A diagnosis of the deficiencies in the Zimbabwean value added tax system. Public and Municipal Finance. Volume 6(2).pp:16-26.
Maiti D and Bhattacharyya C. 2020. Informality, enforcement and growth. Economic Modelling, Elsevier, vol. 84(C), pages 259-274.
Makate C; Makate M; Siziba S and Sadomba, ZW.2019. The impact of innovation on the performance of small-to-medium informal metal-trade enterprises in Zimbabwe, Cogent Business and Management, ISSN 2331-1975, Taylor and Francis, Abingdon, Vol. 6, pp. 1-18.
Malik M. 2005. Evolving a tax culture. The news international
Manyani, O, Mudavanhu V, Mzumara, M, Nhamo, H and Zivanai, O. 2014. Can Zimbabwe Revenue Authority (ZIMRA) Stimulate Investment in Zimbabwe. International journal of innovative research and development.
Marti L, Wanjohi M and Magutu O. 2010.Taxpayers’ Attitudes and Tax Compliance Behaviour in Kenya: How the Taxpayers’ Attitudes Influence Compliance Behaviour among SMEs Business Income Earners in Kerugoya Town, Kirinyaga District. African Journal of Business and Management, Vol. 1, April: 112-122.
Mas’ud A, Aliyu A.A, Gambo E. M. J, Al-Qudah A. A and Al Sharari N. 2015. Tax rate and tax compliance in africa. European Journal of Accounting Auditing and Finance Research, Volume 2(3), pp22-30
Mascagni G, Nell C and Monkam N. 2017. One Size Does Not Fit All: A Field Experiment on the Drivers of Tax Compliance and Delivery Methods in Rwanda. ICTD Working Paper 58.
Maseko N and Manyani O. 2011. Accounting practices of SMEs in Zimbabwe: An investigative study of record keeping for performance measurement (A case study of Bindura). Journal of Accounting and Taxation. Volume 3.
Maseko N. 2013. Determinants of Tax Compliance by Small and Medium Enterprises in Zimbabwe. Journal of Economics and International Business Research (Jeibr), July: 1-9.
Maseko N. 2014. The impact of personal tax knowledge and compliance costs on tax compliance behaviour of SMEs in Zimbabwe. Elite Research Journal of Accounting and Business Management. Voume 2(3). pp26 – 37
Matamande W, Nyikahadzoi L, Taderera E and Mandimika E. The effectiveness of internal controls in revenue management: A case study of Zimbabwe Revenue Authority (ZIMRA) (2011-2012). Journal of Case Research in Business and Economics.
Matunhu J and Matunhu V. 2014. A Review of the Implementation of Public Service Reforms by Zimbabwe Revenue Authority (2011). Journal of Social Sciences. Volume 38(1). Pp:63-70
Maziva, R. (2016) The Rand currency monetary area : An option for de-dollarization in Zimbabwe. University of Pretoria
Mcauliffe, E. (2017) Tax Morale and Behaviour. Coventry: Coventry University.
McKerchar M. 2001. The study of income tax complexity and unintentional noncompliance: research method and preliminary findings” in Tran-Nam, B. and C. Fong (Eds.), ATAX Discussion Paper Series 2001/6, University of New South Wales, Sydney.
McKerchar M. 2007. Tax complexity and its impact on tax compliance and tax administration in Australia. 2007 IRS Research Conference. June 13 and 14, Georgetown University Law Center
McGee R.W. 2012. Education Level and the Ethics of Tax Evasion, The Ethics of Tax Evasion: Perspectives in Theory and Practice. New York: Springer, pp. 451-457
McGee R.W and Ross A. 2014. A Demographic Study of Polish Attitudes toward Tax Evasion.
Mohlmann A. 2013. Persistence or Convergence? The East-West Tax Morale Gap in Germany. Munich Personal RePEc Archive, March: 1-33.
Morisset J and Pirnia N. 2000. How Tax Policy and Incentives affect Foreign Direct Investment: A Review, World Bank Policy Research Working Paper 2509
Mufudza, T., Jengeta, M. and Hove, P. (2013) ‘The usefulness of strategic planning in a turbulent economic environment : A case of Zimbabwe during the period 2007-2009’, Business Strategy Series, 14(1), pp. 24–29. doi: 10.1108/17515631311295686.
Mugabe A. 2015. The impact of the strategies meant to curb tax evasion: case study of ZIMRA. Thesis submitted at Midlands State University.
Muita, E.W. 2011. Factors that Influence Adoption and Use of E-Filing System of Kenya Revenue Authority Among The Large Taxpayers, Unpublished MBA Project submitted to the JKUAT Nairobi Central Business District Campus
Munyanyi W.2015. Is infrastructure upgrading an antidote for smuggling? Evidence from Beitbridge BorderPost, Zimbabwe. World Customs Journal. Volume 9(1). pp 103-108
Musarandega H, Chingombe W and Pillay R.2018. Harnessing local traditional authorities as a potential strategy to combat the vagaries of climate change in Zimbabwe. Jàmbá: Journal of Disaster Risk Studies.Volume 10(1)
Musimenta, D., Nkundabanyanga, K.S., Muhwezi, M., Akankunda, B. and Nalukenge, I. (2017). Tax compliance of small and medium enterprises: a developing country perspective. Journal of Financial Regulation and Compliance. Vol. 25(2): pp. 1-19
Mutandwa B and Genc B. 2018. Leveraging Zimbabwe's mineral endowment for economic transformation and human development. Resources Policy.
Myles G.D and Naylor R.A. 1996. A model of tax evasion with group conformity and social customs," European Journal of Political Economy, Elsevier, volume 12(1), pp 49-66
Naicker Y and Rajaram R. 2019. Factors that Influence Tax Compliance of SMEs in South Africa. Acta Universitatis Danubius: Administratio. Volume 10. pp94-111.
Naidoo V. 2005. Time for SARS to Come to the Party. Business Day. 25 January
Ndedzu D, Macheka A, Ithiel M, Zivengwa T.2013. Revenue Productivity of Zimbabwe’s Tax System. Asian Journal of Social Sciences and Humanities, Vol. 2, No. 4, November: 144-156.
Nemore F and Morone A. 2019. Public spirit on immigration issues and tax morale in Italy: An empirical investigation. Journal of Behavioural and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume. 81(C), pp 11-18.
Nerré B. 2006. The concept of tax culture, Intereconomics. Springer, Heidelberg. Volume 41(4). pp. 189-1940.
Nerré B. 2008. Tax Culture: A Basic Concept for Tax Politics. Economic Analysis and Policy (EAP). Volume 38. pp153-167.
Ngwenya B, Sibanda L and Chitate T. 2014. Challenges of Non-Tax Compliance amongst the Small and Medium Enterprises (Smes) In Zimbabwe. International Journal of Research in Commerce and Management, Volume No. 5, December: 1-12.
Nhavira DG. 2016. A Survey of attitudes to tax evasion: University of Zimbabwe. The Science Probe Journal. Volume 4(1): pp10-22
Niosi J. 1994. New Technology Policy and Social Innovation in the Firm. Printer Publishers, London.
Norregaard J. 2013. Taxing Immovable Property Revenue Potential and Implementation Challenges. IMF Working Papers. 13.
Nyakuenda E. 2014. An analysis of the effectiveness and efficiency of the current tax system on revenue generation. A case study of the Zimbabwe Revenue Authority. Dissertation submitted at Bindura university
Nyamwanza T, Mavhiki S, Mapetere D and Nyamwanza L. 2014. An Analysis of SMEs’ Attitudes and Practices toward Tax Compliance in Zimbabwe. SAGE Open. July-September: 1–6.
Oberholzer R. 2008. Attitudes of South African taxpayers towards taxation: a pilot study. Accountancy Business and the Public Interest .page 44-69.
Oberholzer R and Stack E.M. 2014. Perceptions of taxation: A comparative study of different population groups in South Africa. Public Relations Review.
Obert S, Kotsai R, Mabvure J and Desderio C. 2018). Effect of e-tax filing on tax compliance: A case of clients in Harare, Zimbabwe. African Journal of Business Management. Volume 12. pp338-342.
Obwona M and Muwonge A. 2002. Macroeconomic environment and tax policy in Uganda. Development Research Working Paper (draft). Danish Institute for International Studies. Copenhagen
Olowookere J.K and Fasina H.T. 2013. Taxpayers’ Education: A Key Strategy in Achieving Voluntary Compliance in Lagos State, Nigeria. European Journal of Business and Management, Volume 5, pp146-154.
Organisation for Economic Cooperation and Development. 2013. What drives tax morale?
Ortega D and Pablo S. 2013. Deterrence and Reciprocity Effects on Tax Compliance: Experimental Evidence from Venezuela. CAF. Working paper Number 2013/08, December: 1-30.
Palil M.R. and Mustapha A.F. 2010. Tax knowledge and tax compliance determinants in selfassessment system in Malaysia, Birmingham: University of Birmingham.
Pashev K. 2005. Tax Compliance of Small Business in Transition Economies: Lessons from Bulgaria (2005). International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0510, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
Piatti M, Markus M and Benno Torgler B. 2014. Understanding What Drives Tax Morale. The National Research Institute. Paper presented at the PNG Taxation Research and Review Symposium.
Pilossof R. 2009. Dollarization’ in Zimbabwe and the Death of an Industry, Review of African Political Economy, 36:120, 294-299
Prichard W, Custers A, Dom R, Davenport S and Roscitt M. 2018. Innovations in Tax Compliance Conceptual Framework. World Bank Policy Research Working Papers. Working Paper 9032
Prince K. and Anayduba J.O. 2014. The impact of tax audit on tax compliance in Nigeria. International Journal of Business and Social Science, Volume 5(9). pp20-27
Ramfol R. 2019. The Fine Line Between Tax Compliance And Tax Resistance: The Case Of South Africa.
Rathus S and Nevid J. 1987. Psychology and the Challenges of life. (Forth Edition), Forth Worth, TX: Holt, Rinehart and Winston, Inc
Riba L. 2016. The relationship between tax and economic growth: A South African perspective. Dissertation presented at University of Cape Town.
Richardson M and Sawyer A.J. 2001. A taxonomy of the tax compliance literature: Further findings, problems and prospects. Australian Tax Forum, volume 16, pp. 137 -320.
Richardson G. 2006. Determinants of Tax Evasion: A Cross-Country Investigation. Journal of International Accounting, Auditing and Taxation. Volume 15. pp150-169.
Ristovskaa M, Mojsoska-Blazevskib N and Nikolovb M. 2013. An alternative view to the tax evasion: the effect of tax morale on paying taxes in Macedonia and EU countries. Serbian Journal of Management, 8 (2), June: 169 – 183.
Ringson J. 2017. Zunde Ramambo as a Traditional Coping Mechanism for the Care of Orphans and Vulnerable Children: Evidence from Gutu District, Zimbabwe.
Russo F. 2013. Tax morale and tax evasion reports. Economics Letters, 121, July: 110–114.
Saad N, Mansor M and Ibrahim I. 2003. The self-assessment system and its compliance costs. Paper presented at the Accounting Seminar, Malaysia
Sá C, Martins A, and Gomes C. 2014. Tax morale, Occupation and Income Level: An Analysis of Portuguese Taxpayers. Journal of Economics, Business and Management, Vol. 2, No. 2, May: 112-116.
Sandford C, Godwin, M, Hardwick P. 1989. Administrative and Compliance Costs of Taxation. Bath: Fiscal Publications
Schneider F. 2004. Shadow Economies around the World: What do we really know? Institut Für Angewandte Wirtschaftsforschung, Discussion Paper Number 16.
Schmo¨lders G. 1960. Das irrationale in der o¨ffentlichen finanzwissenschaft. Hamburg: Rowolt.
Schnellenbach J. 2002. Tax Morale, Leviathan and the Political Process: A Theoretical Approach. A paper prepared for the Royal Economic Society 2002 annual conference Warwick, March 25-27.
Sebele-Mpofu F. 2020. Governance quality and tax morale and compliance in Zimbabwe’s informal sector, Cogent Business and Management, 7:1
Setyonugroho H and Sardjono B. 2013. Factors affecting willingness to pay taxes on individual taxpayers at pratama surabaya tegalsari tax office. The Indonesian Accounting Review, Volume 3, No. 1, January: 77 – 88.
Simonovits A. 2011. Higher tax morale implies a higher optimal income tax rate. Institute Of Economics, Hungarian Academy Of Sciences Budapest, September: 1-16.
Southall, R. (2017) ‘Africa Spectrum Bob ’ s Out , the Croc Is In : Continuity or Change in Zimbabwe?’, Africa Spectrum, 52(3), pp. 81–94
Southall, R. J. (2018) ‘Bond notes , borrowing , and heading for bust : Zimbabwe ’ s persistent crisis’, Canadian Journal of African Studies / Revue canadienne des études africaines. Routledge, 51(3), pp. 1–17. doi: 10.1080/00083968.2017.1411285.
Steenekamp TJ. 2012. The progressivity of personal income tax in South Africa since 1994 and directions for tax reform. Southern African Business Review. Volume 16(1): pp39–57.
Stern R.E and Barbour P.A. 2005. Designing a small business tax system that enhances growth: Lessons from Africa, Discussion paper, World Bank, Dec
Stotsky J and WoldeMariam A. 1997. Tax Effort in Sub-Saharan Africa. IMF Working Paper No. 97/107,
Swartz D. 1997. Culture and Power (The Sociology of Pierre Bourdieu). University of Chicago Press, Chicago
Tambun S and Kopong Y. 2017. The Effect of E-Filing on the of Compliance Individual Taxpayer, Moderated by Taxation Socialization South East Asia Journal of Contemporary Business, Economics and Law. Volume 13(1).
Tabandeh R, Jusoh M, Nor N and Zaidi M. 2013. Causes of tax evasion and their relative contribution in malaysia: An artificial neural network method analysis. Jurnal Ekonomi Malaysia. Volume 47. pp99-108.
Tayler T.R. 2006. Psychological perspectives on legitimacy and legitimation. Annual Review of Psychology, Volume 57, pp375-400
Taschetti Suhr D. 2012. Exploratory Factor Analysis with the World Values Survey. SAS Global Forum 2012. Paper 331-2012.
Taschetti S. 2013. Tax Evasion and Tax Morale in Latin America. Duke University.
Tittle C. 1980. Sanctions and social deviance: the question of deterrence. New York, NY: Praeger
Torgler B. 2001. What do we know about tax morale and tax compliance? International Review of Economics and Business (RISEC) volume. 48, pp. 395-419.
Torgler B. 2004.Tax morale in Asian countries. Journal of Asian Economics, February: 237–266.
Torgler B. 2007. Tax compliance and tax morale: A theoretical and empirical analysis. Cheltenham: Edward Edgar Publishing Limited
Torgler B, Schaffnera M and Macintyre A. 2007. Tax Compliance, Tax Morale and Governance Quality. Center for Research in Economics, Management and the Arts.
Torgler B. 2003. Tax Morale and Institutions. Center for Research in Economics, Management and the Arts. Working Paper No. 2003 – 09.
Torgler B and Schneider F. 2005. Attitudes towards Paying Taxes in Austria: An Empirical Analysis. Center for Research in Economics, Management and the Arts.
Torgler B and Schneider F. 2007. Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis. Center for Research in Economics, Management and the Arts.
Torgler B, Demir I, Macintyre A and Schaffner M. 2008. Causes and Consequences of Tax Morale: An Empirical Investigation. Economic Analysis and Policy, Vol. 38 No. 2, September: 313-339.
Torgler B. 2011. Tax Morale and Compliance: Review of Evidence and Case Studies for Europe.
Traxler, C. 2010. Social Norms and Conditional Cooperative Taxpayers. European Journal of Political Economy, 26(1), 89-103.
Tusubira F and Nkote I. 2013. Income Tax Compliance among SMEs in Uganda: Taxpayers’ Proficiencies Perspective. International Journal of Business and Social Science, Vol. 4 No.11, September: 133-143.
Utaumire, B., Mashiri, E., and Mazhindu, K. 2013. Effectiveness of presumptive tax system in Zimbabwe: Case of ZIMRA Region One. Research Journal of Finance and Accounting. Volume 4(7).
Van Dunem, J and Arndt C. 2009. Estimating Border Tax Evasion in Mozambique. The Journal of Development Studies. Volume 45. Pp 1010-1025.
Van Oordt, M. L. 2015. A quantitative measurement of policy options to inform Value Added Tax Reform in South Africa. Pretoria.University of Pretoria
Verboon P and van Dijke M. 2007. A Self-Interest Analysis of Justice and Tax Compliance: How Distributive Justice Moderates the Effect of Outcome Favorability. Journal of Economic Psychology.
Webley P, Robben H, Elffers H and Hessing DJ. 1991. Tax evasion: an experimental approach.
Witt A.D. and Woodbury D.F. 2013. The effect of tax law and tax administration tax
Wilde, L.L and Dubin, J.A. 2014. An imperial analysis of income tax audit and compliance. African journal of business management. Volume 41(1). pp12-122.
Worldbank. 2020.
Wu R, ou C, Lin H, Chang, S and Yen D. (2012). Using data mining technique to enhance tax evasion detection performance. Expert Systems with Applications. Volume 39. pp 8769–8777.
Yitzhaki S. 1974. Income tax evasion: a theoretical analysis. Journal of Public Economics.Volume 3: 210-202
Yee C, Moorthy K and Soon, W. 2017. Taxpayers’ perceptions on tax evasion behaviour: an empirical study in Malaysia. International Journal of Law and Management, Volume 59 (3), pp. 413-429
Yew B, B, Milanov V and McGee R. 2014. An Analysis of Individual Tax Morale for Russia: Before and After Flat Tax Reform. Faculty Working Papers from the School of Business and Economics. Paper 1
Zee HH, Stotsky JG. and Ley E. 2002. Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries. World Development, Volume 30: pp 1497-1516
Zimbabwe National Statistics Agency. 2012. Zimbabwe Population Census National Report.
Zimbabwe Revenue Authority. Revenue Performance Report For The Year Ending 31 December 2014.
Zhou G and Madhikeni A. 2013. Systems and Challenges of Public Revenue Collection in Zimbabwe. American Journal of Contemporary Research. pp:49, 57
Zhou G.2012. Public Administration in Zimbabwe a framework approach. Journal of Public Administration and Governance, Volume 2 (2). pp:132 – 153
Zivanai O, Manyani, O, Hove N, Chiriseri L and Mudzura M. 2014. The effectiveness of presumptive tax and its impact on profitability of smes in zimbabwe. Case of Commuter Transport Operators in Bindura. Journal of Commerce. Volume 2(7)
Zivanai O, Chari F, and Nyakurima C. 2016. Tax compliance challenges in fulfilling tax obligations among smes in Zimbabwe: A Survey of the SMEs in Bindura (2015), International Journal of Scientific and Engineering Research. Volume 7(2).
https://knoema.com/
https://www.worldbank.org/en/country/zimbabwe/overview
https://www.imf.org/en/Countries/ZWE
Abor J and Quartey P. 2010.Issues in SME development in Ghana and South Africa. International Research Journal of Finance and Economics. Volume 39. pp218-228.
AFRODAD. 2011. What has tax got to do with development: A critical look at Zimbabwe’s Tax System.
Aguirre B and Rocha F. 2010. Trust and tax morale in Latin American and Caribbean countries.
Alabede J.O, Ariffin, Z.Z, and Idris K.M. 2011. Individual taxpayers' attitude and compliance behaviour in Nigeria: The moderating role of financial condition and risk preference.
Alavuotunki, K, Haapanen M and Pirttilä J. 2019. The Effects of the Value-Added Tax on Revenue and Inequality. Journal of Development Studies. Volume 55 (4). pp490-508
Ali M, Fjeldstad O and Sjursen I. 2013. Factors affecting tax compliant attitude in Africa: Evidence from Kenya, Tanzania, Uganda and South Africa.
Allingham M and Sandmo A. 1972. Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 1, August: 323-338.
Alm J, McClelland G.H and Schulze W.D. 1992. Why do people pay taxes? Journal of Public Economics, Volume 48,pp 21–38
Alm J and Mckee M. 2003. Tax Compliance as a Coordination Game. Journal of Economic Behaviour and Organization. Volume 54. pp297-312
Alm J, Martinez-Vazquez J and Torgler B. 2005. Russian towards paying tax-Before, during and after the transition. Centre for research in Economics, Management and the Arts.
Alm J and Torgler J. 2005. Culture Differences and Tax Morale in the United States and in Europe.
Alm J. 2019.What Motivates Tax Compliance? Journal of Economic Surveys, Volume 33(2), pp. 353-388,
Andreoni, J, Erard, B and Feinstein, J. 1998. Tax compliance. Journal of Economic Literature, Volume 36: pp818–860
Andriani L .2012. Tax Morale and Pro-Social Behaviour: Evidence from A Palestinian Survey. The Economic Research Forum. Working Paper 712.
Anyongyeire A. Personal Norms, Tax Payer’s Morale, And Tax Compliance in Uganda. A Case of Kampala District Small and Medium Business Enterprises (Smes). Makerere University Business School. Master’s Thesis.
Aaron J.H. and Slemrod J. 1999. The South African Tax System: A Nation in Microcosm. The Brookings Institution — Tax Notes
ASYCUDA World Report. 2011. Handbook of global customs automation (UNCTAD/DTL/ASYCUDA/2011/1)
Badaoui E and Magnani R. 2013. Tax Policies and Informality in South Africa. www.ecineq.org.
Barone G and Mocetti S. 2011. Tax morale and public spending inefficiency. Int Tax Public Finance, 18, April: 724–749.
Bergman M and Nevarez A. 2006. Do Audits Enhance Compliance? An Empirical Assessment of VAT Enforcement. National Tax Journal. Volume 59(4); pp 817-32
Bejakovic P and Bezeredi S. 2019. Determinants of Tax Morale in Croatia: an Ordered Logit Model. Business Systems Research.pp37-48.
Bemani J.2014. Do tax authorities abide by their core principles when collecting revenue? A case of Zimbabwe Revenue Authority. Journal of Research in Business and Management. Volume 2(10). pp: 01-08
Bethencourt C and Kunze L. 2013. Tax evasion, social norms and economic growth.
Belmonte A, Dell’Anno R and Teobaldelli D. 2017. Tax morale, aversion to ethnic diversity, and decentralization. European Journal of Political Economy.
Besley T and Persson T. 2014. Why Do Developing Countries Tax So Little?" Journal of Economic Perspectives. Volume 28 (4): pp99-120
Bertinelli L, Bourgain A and Léon F. 2020. Corruption and tax compliance: evidence from small retailers in Bamako, Mali. Applied Economics Letters. Volume 27(5). pp366-370
Bilgin C. 2014. Determinants of tax morale in Spain and Turkey: an empirical analysis. European Journal of Government and Economics Volume 3, Number 1, June: 60-74.
Bird R.M and Zolt E. 2003. Introduction on Tax Policy Design and Development. Notes on Practical Issues of Tax Policy in Developing Countries, World Bank.
Bird RM. 2008. Tax Challenges Facing Developing Countries. Institute for International Business. Working Paper No. 9
Bird R and Karie Davis-Nozemack. 2018. Tax Avoidance as a Sustainability Problem. Journal of Business Ethics, Springer. volume151 (4). pp 1009-1025.
Blaufus K, Braune M, Hundsdoerfer J and Jacob M.2014. Self-Serving Bias and Tax Morale. Arqus-Diskussionsbeiträge zur quantitativen Steuerlehre, No. 174, September: 1-7.
Bodea C and LeBas A. 2013. The Origins of Social Contracts: Attitudes toward Taxation in Urban Nigeria. Centre for the Study of African Economies. WPS/2013/02.
Bonga W, Dhoro-Gwaendepi N and Mawire-Van Strien F. 2015. Tax Elasticity, Buoyancy and Stability in Zimbabwe. Journal of Economics and Finance. Volume 6, Issue 1, Jan-Feb: 21-29.
Bosco L and Mittone L. 1997. Tax Evasion and Moral Constraints: Some Experimental Evidence. KYKLOS. Volume 50: pp297–324
Bräutigam D.A, Fjeldstad Odd-Helge and Moore M. 2008. Taxation and state building in developing countries: Capacity and consent.
Brink W.D and Porcano T.M. 2016. The Impact of Culture and Economic Structure on Tax Morale and Tax Evasion: A Country-Level Analysis Using SEM. Advances in Taxation. Volume 23. Emerald Group Publishing Limited, pp. 87-123.
Brondolo J. 2009. Collecting Taxes During an Economic Crisis; Challenges and Policy Options. IMF Staff Position Notes 2009/017, International Monetary Fund.
Buigut, S. (2015) ‘The Effect of Zimbabwe’s Multi-Currency Arrangement on Bilateral Trade : Myth Versus Reality’, International Journal of Economics and Financial Issues, 5(3), pp. 690–700.
Calvet C.R and Alm J. 2013. Empathy, sympathy, and tax compliance. Journal of Economic Psychology, Elsevier. Volume 40(C), pp 62-82.
Çevik S .2014. Tax Morale in Socio-Political Interactions: Insiders and Outsiders. Journal of Applied Business and Economics.
Chen P, Chu C, Chu H and Lai, C. 2017. Short-run and long-run effects of capital taxation on innovation and economic growth. Journal of Macroeconomics, Elsevier. Volume 53(C). pp 207-221
Cox S and Eger R. 2006. Procedural complexity of tax administration: the road fund case. Journal of Public Budgeting, Accounting and Financial Management. Volume 18. pp 259-283.
Cummings R, Martinez-Vazquez J, McKee M and Torgler B. 2009. Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment. Journal of Economic Behaviour and Organization, January: 447–457.
Dalu, T, Maposa V, Dalu T and Pabwaungana S. 2013. Awareness and compliance levels of informal traders with regards to their presumptive tax obligations: a case of Harare central business district informal traders. African Journal of Economic and Sustainable Development. Volume2. pp297 - 308.
Dare C, du Plessis, S and Jansen, AI. 2019. Tax revenue mobilisation: Estimates of South Africa’s personal income tax gap. South African Journal of Economic and Management Sciences. Volume 22.
Daude C, Gutiérrez H and Melguizo A. 2013. What Drives Tax Morale? A Focus on Emerging Economies. Review of Public Economics, September: 9-40.
Denise Hintzke. 2014. Deloitte’s Foreign Account Tax Compliance Initiative
Deyneli F. 2014. Analyzing the Relationship between National Cultural Dimensions and Tax Morale. International Journal of Alanya Faculty of Business.
Dickerson, C. M. (2014) ‘Bringing formal business laws to Cameroon’s informal sector
Dlamini B. 2017. Determinants of Tax Non-Compliance among Small and Medium Enterprises in Zimbabwe. Journal of Economics and Behavioural Studies. Volume 9. pp 242-250.
Doerrenberg P, Duncan D, Fuest C and Peichl A.2012. Nice Guys Finish Last: Are People with Higher Tax Morale Taxed more heavily? Cesifo Working Paper No. 3858, June: 1-48.
Drummond P, Daal W, Srivastava N and Luiz E Oliveira L. 2012. Mobilizing Revenue in Sub-Saharan Africa; Empirical Norms and Key Determinants. IMF Working Papers 12/108, International Monetary Fund.
Dube G. 2014. Informal Sector Tax Administration in Zimbabwe. Public Admin. Dev, 34, January: 48–62.
Dube, Z. L. and Murahwe, G. R. (2015) ‘An analysis of corporate governance practices in government controlled versus private banking institutions in Zimbabwe’, International Journal of Development and Sustainability, 4(6), pp. 759–771
Dube, C. and Gumbo, V. (2017) ‘Adoption and Use of Information Communication Technologies in Zimbabwean Supermarkets’, Applied Economics and Finance, 4(1), pp. 84–92. doi: 10.11114/aef.v4i1.1860
Dube G and Casale D. 2017. Informal sector taxes and equity: Evidence from presumptive taxation in Zimbabwe. Development Policy Review.
Dube G. 2018. The design and implementation of minibus taxi presumptive taxes, The Service Industries Journal. Volume 38(11-120. pp 723-741
Dyrda S. 2019. Discussion of Taxation and the Life Cycle of Firms by Erosa and González. Journal of Monetary Economics, Elsevier. Volume 105(C). pp 131-134.
Engida GT and Baisa GA. 2014. Factors influencing taxpayers' compliance with the tax system: an empirical study in Mekelle City, Ethiopia. eJournal of Tax Research. Volume 12(2)
Erard B and Feinstein J.1994. Honesty and Evasion in the Tax Compliance Game. RAND Journal of Economics. Volume 25(1), pp1-19
Eriksen K and Fallan L. 1996. Tax knowledge and attitudes towards taxation; A report on a quasi-experiment. Journal of Economic Psychology. Volume 17(3), pp 387-402
Erosa A and González B.2019. Taxation and the life cycle of firms. Journal of Monetary Economics, Elsevier. volume105(C). pp114-130
Evans C, Pope J, and Hasseldine J. 2001. Tax Compliance Costs: A Festschrift for Cedric Sandford, Sydney: Prospect.
Evans C.C and Tran-Nam B. 2013. Towards the Development of a Tax System Complexity Index. UNSW Australian School of Business Research Paper No. 2013 TABL 1001.
Everest-Phillips M. 2008. Business tax as state-building in developing countries: applying governance principles in private sector development. International Journal of Regulation and Governance. Volume 8(2): pp123–154.
Everest-Phillips, M. (2010) ‘State-building taxation for developing countries: Principles for reform’, Development Policy Review, 28(1), pp. 75–96. doi: 10.1111/j.1467-9930. 2007.00248.x
Fagbemi TO and Abogun S.(2014).Factors influencing voluntary tax compliance of small and medium scale enterprises in Kwara State Nigeria. Entrepreneurial Journal of Management Science, 32(1), 98-127.
Fauvelle‐Aymar.1999. The Political and Tax Capacity of Government in Developing Countries. Kyklos. volume 52(3),pp 391-413
Feddersen M. 2018. Placing behavioural insights at the centre of taxation
Feinstein JS. 1991. An Econometric Analysis of Income Tax Evasion and its Detection. RAND Journal of Economics. volume 22(1),pp 14-35
Filippin A, Fiorio C and Viviano E. 2013. The effect of tax enforcement on tax morale. European Journal of Political Economy, September: 320–331.
Fjeldstad O and Semboja J. 1998. Why people pay taxes. The case of the development levy in Tanzania. Chr. Michelsen Institute.
Fjeldstad O and Heggstad K. 2012. Building taxpayer culture in Mozambique, Tanzania and Zambia: Achievements, challenges and policy recommendations. Chr. Michelsen Institute, July: 1-48.
Frey B and Feld L. 2002. Deterrence and Morale in Taxation: An Empirical Analysis. CESifo. Working Paper No. 760, August: 1-36.
Frey B and Holler M. 1998. Tax Compliance Policy Reconsidered. Homo oeconomicus, XV, 1, ACCEDO Verlagsgesellschaft, München.
Freya B and Torgler B. 2006. Tax Morale and Conditional Cooperation. Journal of Comparative Economics, April: 1-39
FinScope Consumer Survey Zimbabwe 2011.
Gahramanov E. 2009. The Theoretical Analysis of Income Tax Evasion Revisited. Economic Issues, Vol. 14, Part 1.
Glenday G. 2008. South African tax performance: some perspectives and international comparison. National treasury of South Africa. https//www. dukespace.lib.duke.edu
Gerstenbl¨uth M, Melgar N, Pagano J and Rossi M. 2012. How do inequality affect tax morale in Latin America and Caribbean? Revistade Econom´ıadel Rosario. Vol. 15. No. 2, September: 123-135.
Global Financial Integrity.2014. Illicit Financial Flows from Developing Countries: 2003-2012.
Goode R. 1955. Accelerated Depreciation Allowances as a Stimulus to Investment’. Quarterly Journal of Economics. Volume 69(2): pp191–220.
Govender R. 2008. Formal SMME tax compliance survey report, s.l.: United States Agency for International Development (USAID).
Gujarati D. 2004. Basic Econometrics, Fourth Edition. The McGraw−Hill Companies.
Greene W. 2002. Econometric Analysis, Fifth Edition. Prentice Hall.
Halla M. 2010. Tax Morale and Compliance Behaviour: First Evidence on a Causal Link. Institute for the Study of Labor (IZA). Discussion Paper No. 4918.
Hammar H, Jagersb and Nordblom K. 2009. Perceived tax evasion and the importance of trust. The Journal of Socio-Economics, July: 238–245.
Heijman W and van Ophem J. 2005. Willingness to pay tax: The Laffer curve revisited for 12 OECD countries. Journal of Socio-Economics.
Hanefah M.1996. An Evaluation Of The Malaysian Tax Administrative System, And Taxpayers’ Perceptions Towards Assessment Systems, Tax Law Fairness, And Tax Law Complexity
Hofstede G. 1980. Culture’s consequences: International differences in work-related values. Beverly Hills; London: Sage Publications.
Hore J. 2006. Students’ Guide to Tax in Zimbabwe: Ernst and Young Publishing
Horodnic, I.A. (2018). Tax morale and institutional theory: a systematic review. International Journal of Sociology and Social Policy, Vol. 38 No. 9/10, pp. 868-886.
Hove N, Nzaro R, Mhazo S, Mudzura M, Runyowa L, Onias Z, Denga J, Taruwona M, and Muropa, B.C. (2012). An investigation on effective strategies to curb tax evasion: a survey of Beitbridge ZIMRA staff and clients, Zimbabwe.
Hove K and Hove R. 2016. An Investigation into the Causes of Tax Avoidance and Tax Evasion in Zimbabwe: A Survey of Business Operators in Bulawayo. International Journal of Economics, Commerce and Management. Volume 4(5)
Jahnke B. 2014. Tax morale and reciprocity. A case study from Vietnam. Leibniz Universität Hannover.
Jahnke B and Weisser R. 2018. How does petty corruption affect tax morale in Sub-Saharan Africa? European Journal of Political Economy.
Jibao S, Prichard W and van den Boogaard V.2018. Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions. ICTD Working Paper 66.
Joshi A, Prichard W and Heady C. 2012. Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions. Institute of Development Studies, Working Paper 4.
Kamajugo R.2014. Trade Facilitation Reforms at Uganda Revenue Authority. A Presentation to the WTO Workshop on TF 10th June, 2014
Kamijo Y. 2014. A theory of strategic auditing: How should we select one member from a homogeneous group? Working Papers SDES-2014-1, Kochi University of Technology, School of Economics and Management
Kanniainen V and Pääkkönen J.2007. Do the Catholic and Protestant Countries Differ by Their Tax Morale? Helsinki Center of Economic Research. Discussion Paper No. 145. January: 1-24.
Kasipillai J and Hijattulah A. 2006. Gender and Ethnicity Differences in Tax Compliance. Asian Academy of Management Journal. Volume11.
Kasipillai J. 2010. A practical guide to self-assessment system, Kuala Lumpur: McGraw-Hill
Kassim M. 2013. Taxpayer attitude towards taxation in developing countries. Journal of accounting. Volume 10(1). pp45-65
Keen M and Lockwood B. 2010. The value added tax: Its causes and consequences. Journal of Development Economics. Volume 92(2). pp138-151
Kemme, D. M., Parikh, B. and Steigner, T. (2020) ‘Tax Morale and International Tax Evasion’, Journal of World Business, 55(3), pp. 1–12. doi: 10.1016/j.jwb.2019.101052.
Khaled S and Khlif H. 2016. Adoption of and compliance with IFRS in developing countries. Journal of Accounting in Emerging Economies. Volume 6. 33-49.
Khumbuzile D and Hlalefang K. 2018. The impact of Taxation on Economic Growth in South Africa. MPRA Paper 86219, University Library of Munich, Germany
Kirchler E. 2013. The economic psychology of tax behaviour. Cambridge: Cambridge.
Kirchler E, Niemirowski A and Wearing A. 2006. Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers. Journal of Economic Psychology, Volume 27(4), pp502 – 517.
Kirchler, Erich and Muehlbacher, Stephan and Kastlunger, Barbara and Wahl, Ingrid. (2010). Why Pay Taxes? A Review of Tax Compliance Decisions. Kirchler E, Hoelzl E and Wahl I. 2008. Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology. Volume 29.pp 210-225.
Kirchgässner G. 2010. Tax Morale, Tax Evasion, and the Shadow Economy. University of St. Gallen. Discussion Paper no. 2010-17.
Kleanthous C and Chatzis S.2019. Gated Mixture Variational Autoencoders for Value Added Tax audit case selection. Knowledge-Based Systems.
Klemm A and Stefan Parys. 2012. Empirical evidence on the effects of tax incentives. International Tax and Public Finance. Volume 19(3): pp 393-423
Kołodziej S. 2011. The Role of Education in Forming Voluntary Tax Compliance. General and Professional Education ISSN 2084-1469. January: 22-25.
Kundt, T. C., Misch, F., and Nerré, B. (2017).Re-assessing the merits of measuring tax evasion through business surveys:an application of the crosswise model. International Tax and Public Finance, 24(1), pp 112-133.
Kwaramba M and Mudzingiri C. 2016.Taxes Rates, Economic Crisis and Tax Evasion: Evidence using South Africa and Zimbabwe Bilateral Trade Flows. Working Papers 593, Economic Research Southern Africa.
Lago, I and Lago-Peñas, S. 2010. The determinants of tax morale in comparative perspective: Evidence from European countries. European Journal of Political Economy. Volume 26. pp 441-453.
Le TM, Moreno-Dodson B and Bayraktar N. 2012. Tax Capacity and Tax Effort : Extended Cross-Country Analysis from 1994 to 2009. Policy Research Working Paper; No. 6252. World Bank, Washington, DC.
Levin J and Widell L. 2014. Tax Evasion in Kenya and Tanzania: Evidence from Missing Imports. Economic Modelling. Volume 39. pp151-162.
Lieberman E. 2003. Race and Regionalism in the Politics of Taxation in Brazil and South Africa. Cambridge: Cambridge University Press
Lubian D and Zarri L. 2011. Happiness and Tax Morale: an Empirical Analysis. Working Paper Series Department of Economics University of Verona, March: 1-28.
Lillemets K. 2010. Tax Morale, influencing Factors, Evaluation Opportunities and Problems: The Case of Estonia.
Lisi G. 2013. Tax Morale, Tax Compliance and the Optimal Tax Policy. Creativity and Motivations (CreaM) Economic Research Centre, April: 1-10.
Loayza N. 2016. Informality in the Process of Development and Growth. World Bank Policy Research Working Paper No. 7858.
Luttmer E and Singhal M. 2014. Tax Morale. National Bureau of Economic Research. Working Paper 20458, September: 1-20.
Maboshe, M. and Woolard, I. 2018.Revisiting the impact of direct taxes and transfers on poverty and inequality in South Africa. WIDER Working Paper 2018/79. Helsinki: UNU-WIDER.
Madzivanyika E. 2017. A diagnosis of the deficiencies in the Zimbabwean value added tax system. Public and Municipal Finance. Volume 6(2).pp:16-26.
Maiti D and Bhattacharyya C. 2020. Informality, enforcement and growth. Economic Modelling, Elsevier, vol. 84(C), pages 259-274.
Makate C; Makate M; Siziba S and Sadomba, ZW.2019. The impact of innovation on the performance of small-to-medium informal metal-trade enterprises in Zimbabwe, Cogent Business and Management, ISSN 2331-1975, Taylor and Francis, Abingdon, Vol. 6, pp. 1-18.
Malik M. 2005. Evolving a tax culture. The news international
Manyani, O, Mudavanhu V, Mzumara, M, Nhamo, H and Zivanai, O. 2014. Can Zimbabwe Revenue Authority (ZIMRA) Stimulate Investment in Zimbabwe. International journal of innovative research and development.
Marti L, Wanjohi M and Magutu O. 2010.Taxpayers’ Attitudes and Tax Compliance Behaviour in Kenya: How the Taxpayers’ Attitudes Influence Compliance Behaviour among SMEs Business Income Earners in Kerugoya Town, Kirinyaga District. African Journal of Business and Management, Vol. 1, April: 112-122.
Mas’ud A, Aliyu A.A, Gambo E. M. J, Al-Qudah A. A and Al Sharari N. 2015. Tax rate and tax compliance in africa. European Journal of Accounting Auditing and Finance Research, Volume 2(3), pp22-30
Mascagni G, Nell C and Monkam N. 2017. One Size Does Not Fit All: A Field Experiment on the Drivers of Tax Compliance and Delivery Methods in Rwanda. ICTD Working Paper 58.
Maseko N and Manyani O. 2011. Accounting practices of SMEs in Zimbabwe: An investigative study of record keeping for performance measurement (A case study of Bindura). Journal of Accounting and Taxation. Volume 3.
Maseko N. 2013. Determinants of Tax Compliance by Small and Medium Enterprises in Zimbabwe. Journal of Economics and International Business Research (Jeibr), July: 1-9.
Maseko N. 2014. The impact of personal tax knowledge and compliance costs on tax compliance behaviour of SMEs in Zimbabwe. Elite Research Journal of Accounting and Business Management. Voume 2(3). pp26 – 37
Matamande W, Nyikahadzoi L, Taderera E and Mandimika E. The effectiveness of internal controls in revenue management: A case study of Zimbabwe Revenue Authority (ZIMRA) (2011-2012). Journal of Case Research in Business and Economics.
Matunhu J and Matunhu V. 2014. A Review of the Implementation of Public Service Reforms by Zimbabwe Revenue Authority (2011). Journal of Social Sciences. Volume 38(1). Pp:63-70
Maziva, R. (2016) The Rand currency monetary area : An option for de-dollarization in Zimbabwe. University of Pretoria
Mcauliffe, E. (2017) Tax Morale and Behaviour. Coventry: Coventry University.
McKerchar M. 2001. The study of income tax complexity and unintentional noncompliance: research method and preliminary findings” in Tran-Nam, B. and C. Fong (Eds.), ATAX Discussion Paper Series 2001/6, University of New South Wales, Sydney.
McKerchar M. 2007. Tax complexity and its impact on tax compliance and tax administration in Australia. 2007 IRS Research Conference. June 13 and 14, Georgetown University Law Center
McGee R.W. 2012. Education Level and the Ethics of Tax Evasion, The Ethics of Tax Evasion: Perspectives in Theory and Practice. New York: Springer, pp. 451-457
McGee R.W and Ross A. 2014. A Demographic Study of Polish Attitudes toward Tax Evasion.
Mohlmann A. 2013. Persistence or Convergence? The East-West Tax Morale Gap in Germany. Munich Personal RePEc Archive, March: 1-33.
Morisset J and Pirnia N. 2000. How Tax Policy and Incentives affect Foreign Direct Investment: A Review, World Bank Policy Research Working Paper 2509
Mufudza, T., Jengeta, M. and Hove, P. (2013) ‘The usefulness of strategic planning in a turbulent economic environment : A case of Zimbabwe during the period 2007-2009’, Business Strategy Series, 14(1), pp. 24–29. doi: 10.1108/17515631311295686.
Mugabe A. 2015. The impact of the strategies meant to curb tax evasion: case study of ZIMRA. Thesis submitted at Midlands State University.
Muita, E.W. 2011. Factors that Influence Adoption and Use of E-Filing System of Kenya Revenue Authority Among The Large Taxpayers, Unpublished MBA Project submitted to the JKUAT Nairobi Central Business District Campus
Munyanyi W.2015. Is infrastructure upgrading an antidote for smuggling? Evidence from Beitbridge BorderPost, Zimbabwe. World Customs Journal. Volume 9(1). pp 103-108
Musarandega H, Chingombe W and Pillay R.2018. Harnessing local traditional authorities as a potential strategy to combat the vagaries of climate change in Zimbabwe. Jàmbá: Journal of Disaster Risk Studies.Volume 10(1)
Musimenta, D., Nkundabanyanga, K.S., Muhwezi, M., Akankunda, B. and Nalukenge, I. (2017). Tax compliance of small and medium enterprises: a developing country perspective. Journal of Financial Regulation and Compliance. Vol. 25(2): pp. 1-19
Mutandwa B and Genc B. 2018. Leveraging Zimbabwe's mineral endowment for economic transformation and human development. Resources Policy.
Myles G.D and Naylor R.A. 1996. A model of tax evasion with group conformity and social customs," European Journal of Political Economy, Elsevier, volume 12(1), pp 49-66
Naicker Y and Rajaram R. 2019. Factors that Influence Tax Compliance of SMEs in South Africa. Acta Universitatis Danubius: Administratio. Volume 10. pp94-111.
Naidoo V. 2005. Time for SARS to Come to the Party. Business Day. 25 January
Ndedzu D, Macheka A, Ithiel M, Zivengwa T.2013. Revenue Productivity of Zimbabwe’s Tax System. Asian Journal of Social Sciences and Humanities, Vol. 2, No. 4, November: 144-156.
Nemore F and Morone A. 2019. Public spirit on immigration issues and tax morale in Italy: An empirical investigation. Journal of Behavioural and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume. 81(C), pp 11-18.
Nerré B. 2006. The concept of tax culture, Intereconomics. Springer, Heidelberg. Volume 41(4). pp. 189-1940.
Nerré B. 2008. Tax Culture: A Basic Concept for Tax Politics. Economic Analysis and Policy (EAP). Volume 38. pp153-167.
Ngwenya B, Sibanda L and Chitate T. 2014. Challenges of Non-Tax Compliance amongst the Small and Medium Enterprises (Smes) In Zimbabwe. International Journal of Research in Commerce and Management, Volume No. 5, December: 1-12.
Nhavira DG. 2016. A Survey of attitudes to tax evasion: University of Zimbabwe. The Science Probe Journal. Volume 4(1): pp10-22
Niosi J. 1994. New Technology Policy and Social Innovation in the Firm. Printer Publishers, London.
Norregaard J. 2013. Taxing Immovable Property Revenue Potential and Implementation Challenges. IMF Working Papers. 13.
Nyakuenda E. 2014. An analysis of the effectiveness and efficiency of the current tax system on revenue generation. A case study of the Zimbabwe Revenue Authority. Dissertation submitted at Bindura university
Nyamwanza T, Mavhiki S, Mapetere D and Nyamwanza L. 2014. An Analysis of SMEs’ Attitudes and Practices toward Tax Compliance in Zimbabwe. SAGE Open. July-September: 1–6.
Oberholzer R. 2008. Attitudes of South African taxpayers towards taxation: a pilot study. Accountancy Business and the Public Interest .page 44-69.
Oberholzer R and Stack E.M. 2014. Perceptions of taxation: A comparative study of different population groups in South Africa. Public Relations Review.
Obert S, Kotsai R, Mabvure J and Desderio C. 2018). Effect of e-tax filing on tax compliance: A case of clients in Harare, Zimbabwe. African Journal of Business Management. Volume 12. pp338-342.
Obwona M and Muwonge A. 2002. Macroeconomic environment and tax policy in Uganda. Development Research Working Paper (draft). Danish Institute for International Studies. Copenhagen
Olowookere J.K and Fasina H.T. 2013. Taxpayers’ Education: A Key Strategy in Achieving Voluntary Compliance in Lagos State, Nigeria. European Journal of Business and Management, Volume 5, pp146-154.
Organisation for Economic Cooperation and Development. 2013. What drives tax morale?
Ortega D and Pablo S. 2013. Deterrence and Reciprocity Effects on Tax Compliance: Experimental Evidence from Venezuela. CAF. Working paper Number 2013/08, December: 1-30.
Palil M.R. and Mustapha A.F. 2010. Tax knowledge and tax compliance determinants in selfassessment system in Malaysia, Birmingham: University of Birmingham.
Pashev K. 2005. Tax Compliance of Small Business in Transition Economies: Lessons from Bulgaria (2005). International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0510, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
Piatti M, Markus M and Benno Torgler B. 2014. Understanding What Drives Tax Morale. The National Research Institute. Paper presented at the PNG Taxation Research and Review Symposium.
Pilossof R. 2009. Dollarization’ in Zimbabwe and the Death of an Industry, Review of African Political Economy, 36:120, 294-299
Prichard W, Custers A, Dom R, Davenport S and Roscitt M. 2018. Innovations in Tax Compliance Conceptual Framework. World Bank Policy Research Working Papers. Working Paper 9032
Prince K. and Anayduba J.O. 2014. The impact of tax audit on tax compliance in Nigeria. International Journal of Business and Social Science, Volume 5(9). pp20-27
Ramfol R. 2019. The Fine Line Between Tax Compliance And Tax Resistance: The Case Of South Africa.
Rathus S and Nevid J. 1987. Psychology and the Challenges of life. (Forth Edition), Forth Worth, TX: Holt, Rinehart and Winston, Inc
Riba L. 2016. The relationship between tax and economic growth: A South African perspective. Dissertation presented at University of Cape Town.
Richardson M and Sawyer A.J. 2001. A taxonomy of the tax compliance literature: Further findings, problems and prospects. Australian Tax Forum, volume 16, pp. 137 -320.
Richardson G. 2006. Determinants of Tax Evasion: A Cross-Country Investigation. Journal of International Accounting, Auditing and Taxation. Volume 15. pp150-169.
Ristovskaa M, Mojsoska-Blazevskib N and Nikolovb M. 2013. An alternative view to the tax evasion: the effect of tax morale on paying taxes in Macedonia and EU countries. Serbian Journal of Management, 8 (2), June: 169 – 183.
Ringson J. 2017. Zunde Ramambo as a Traditional Coping Mechanism for the Care of Orphans and Vulnerable Children: Evidence from Gutu District, Zimbabwe.
Russo F. 2013. Tax morale and tax evasion reports. Economics Letters, 121, July: 110–114.
Saad N, Mansor M and Ibrahim I. 2003. The self-assessment system and its compliance costs. Paper presented at the Accounting Seminar, Malaysia
Sá C, Martins A, and Gomes C. 2014. Tax morale, Occupation and Income Level: An Analysis of Portuguese Taxpayers. Journal of Economics, Business and Management, Vol. 2, No. 2, May: 112-116.
Sandford C, Godwin, M, Hardwick P. 1989. Administrative and Compliance Costs of Taxation. Bath: Fiscal Publications
Schneider F. 2004. Shadow Economies around the World: What do we really know? Institut Für Angewandte Wirtschaftsforschung, Discussion Paper Number 16.
Schmo¨lders G. 1960. Das irrationale in der o¨ffentlichen finanzwissenschaft. Hamburg: Rowolt.
Schnellenbach J. 2002. Tax Morale, Leviathan and the Political Process: A Theoretical Approach. A paper prepared for the Royal Economic Society 2002 annual conference Warwick, March 25-27.
Sebele-Mpofu F. 2020. Governance quality and tax morale and compliance in Zimbabwe’s informal sector, Cogent Business and Management, 7:1
Setyonugroho H and Sardjono B. 2013. Factors affecting willingness to pay taxes on individual taxpayers at pratama surabaya tegalsari tax office. The Indonesian Accounting Review, Volume 3, No. 1, January: 77 – 88.
Simonovits A. 2011. Higher tax morale implies a higher optimal income tax rate. Institute Of Economics, Hungarian Academy Of Sciences Budapest, September: 1-16.
Southall, R. (2017) ‘Africa Spectrum Bob ’ s Out , the Croc Is In : Continuity or Change in Zimbabwe?’, Africa Spectrum, 52(3), pp. 81–94
Southall, R. J. (2018) ‘Bond notes , borrowing , and heading for bust : Zimbabwe ’ s persistent crisis’, Canadian Journal of African Studies / Revue canadienne des études africaines. Routledge, 51(3), pp. 1–17. doi: 10.1080/00083968.2017.1411285.
Steenekamp TJ. 2012. The progressivity of personal income tax in South Africa since 1994 and directions for tax reform. Southern African Business Review. Volume 16(1): pp39–57.
Stern R.E and Barbour P.A. 2005. Designing a small business tax system that enhances growth: Lessons from Africa, Discussion paper, World Bank, Dec
Stotsky J and WoldeMariam A. 1997. Tax Effort in Sub-Saharan Africa. IMF Working Paper No. 97/107,
Swartz D. 1997. Culture and Power (The Sociology of Pierre Bourdieu). University of Chicago Press, Chicago
Tambun S and Kopong Y. 2017. The Effect of E-Filing on the of Compliance Individual Taxpayer, Moderated by Taxation Socialization South East Asia Journal of Contemporary Business, Economics and Law. Volume 13(1).
Tabandeh R, Jusoh M, Nor N and Zaidi M. 2013. Causes of tax evasion and their relative contribution in malaysia: An artificial neural network method analysis. Jurnal Ekonomi Malaysia. Volume 47. pp99-108.
Tayler T.R. 2006. Psychological perspectives on legitimacy and legitimation. Annual Review of Psychology, Volume 57, pp375-400
Taschetti Suhr D. 2012. Exploratory Factor Analysis with the World Values Survey. SAS Global Forum 2012. Paper 331-2012.
Taschetti S. 2013. Tax Evasion and Tax Morale in Latin America. Duke University.
Tittle C. 1980. Sanctions and social deviance: the question of deterrence. New York, NY: Praeger
Torgler B. 2001. What do we know about tax morale and tax compliance? International Review of Economics and Business (RISEC) volume. 48, pp. 395-419.
Torgler B. 2004.Tax morale in Asian countries. Journal of Asian Economics, February: 237–266.
Torgler B. 2007. Tax compliance and tax morale: A theoretical and empirical analysis. Cheltenham: Edward Edgar Publishing Limited
Torgler B, Schaffnera M and Macintyre A. 2007. Tax Compliance, Tax Morale and Governance Quality. Center for Research in Economics, Management and the Arts.
Torgler B. 2003. Tax Morale and Institutions. Center for Research in Economics, Management and the Arts. Working Paper No. 2003 – 09.
Torgler B and Schneider F. 2005. Attitudes towards Paying Taxes in Austria: An Empirical Analysis. Center for Research in Economics, Management and the Arts.
Torgler B and Schneider F. 2007. Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis. Center for Research in Economics, Management and the Arts.
Torgler B, Demir I, Macintyre A and Schaffner M. 2008. Causes and Consequences of Tax Morale: An Empirical Investigation. Economic Analysis and Policy, Vol. 38 No. 2, September: 313-339.
Torgler B. 2011. Tax Morale and Compliance: Review of Evidence and Case Studies for Europe.
Traxler, C. 2010. Social Norms and Conditional Cooperative Taxpayers. European Journal of Political Economy, 26(1), 89-103.
Tusubira F and Nkote I. 2013. Income Tax Compliance among SMEs in Uganda: Taxpayers’ Proficiencies Perspective. International Journal of Business and Social Science, Vol. 4 No.11, September: 133-143.
Utaumire, B., Mashiri, E., and Mazhindu, K. 2013. Effectiveness of presumptive tax system in Zimbabwe: Case of ZIMRA Region One. Research Journal of Finance and Accounting. Volume 4(7).
Van Dunem, J and Arndt C. 2009. Estimating Border Tax Evasion in Mozambique. The Journal of Development Studies. Volume 45. Pp 1010-1025.
Van Oordt, M. L. 2015. A quantitative measurement of policy options to inform Value Added Tax Reform in South Africa. Pretoria.University of Pretoria
Verboon P and van Dijke M. 2007. A Self-Interest Analysis of Justice and Tax Compliance: How Distributive Justice Moderates the Effect of Outcome Favorability. Journal of Economic Psychology.
Webley P, Robben H, Elffers H and Hessing DJ. 1991. Tax evasion: an experimental approach.
Witt A.D. and Woodbury D.F. 2013. The effect of tax law and tax administration tax
Wilde, L.L and Dubin, J.A. 2014. An imperial analysis of income tax audit and compliance. African journal of business management. Volume 41(1). pp12-122.
Worldbank. 2020.
Wu R, ou C, Lin H, Chang, S and Yen D. (2012). Using data mining technique to enhance tax evasion detection performance. Expert Systems with Applications. Volume 39. pp 8769–8777.
Yitzhaki S. 1974. Income tax evasion: a theoretical analysis. Journal of Public Economics.Volume 3: 210-202
Yee C, Moorthy K and Soon, W. 2017. Taxpayers’ perceptions on tax evasion behaviour: an empirical study in Malaysia. International Journal of Law and Management, Volume 59 (3), pp. 413-429
Yew B, B, Milanov V and McGee R. 2014. An Analysis of Individual Tax Morale for Russia: Before and After Flat Tax Reform. Faculty Working Papers from the School of Business and Economics. Paper 1
Zee HH, Stotsky JG. and Ley E. 2002. Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries. World Development, Volume 30: pp 1497-1516
Zimbabwe National Statistics Agency. 2012. Zimbabwe Population Census National Report.
Zimbabwe Revenue Authority. Revenue Performance Report For The Year Ending 31 December 2014.
Zhou G and Madhikeni A. 2013. Systems and Challenges of Public Revenue Collection in Zimbabwe. American Journal of Contemporary Research. pp:49, 57
Zhou G.2012. Public Administration in Zimbabwe a framework approach. Journal of Public Administration and Governance, Volume 2 (2). pp:132 – 153
Zivanai O, Manyani, O, Hove N, Chiriseri L and Mudzura M. 2014. The effectiveness of presumptive tax and its impact on profitability of smes in zimbabwe. Case of Commuter Transport Operators in Bindura. Journal of Commerce. Volume 2(7)
Zivanai O, Chari F, and Nyakurima C. 2016. Tax compliance challenges in fulfilling tax obligations among smes in Zimbabwe: A Survey of the SMEs in Bindura (2015), International Journal of Scientific and Engineering Research. Volume 7(2).
https://knoema.com/
https://www.worldbank.org/en/country/zimbabwe/overview
https://www.imf.org/en/Countries/ZWE
Published
2021-10-22
How to Cite
Nyamapheni, J., & Robinson, Z. (2021). Determinants of Tax Morale: Cross-sectional Evidence from African Survey Data: Array. The Journal of Accounting and Management, 11(3). Retrieved from https://dj.univ-danubius.ro/index.php/JAM/article/view/1223
Issue
Section
Articles
License
The author fully assumes the content originality and the holograph signature makes him responsible in case of trial.
