Governance quality and tax morale and compliance in Zimbabwe’s informal sector

Tax morale was found in literature to shape tax compliance behaviour and to be significantly correlated with strategies of tax effort across countries. In addition views regarding the quality of institutions, the cost-benefit analysis on the use of tax revenues and the quality of governance influenc...

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Autor principal:	Favourate Y. Sebele-Mpofu
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2020
Materias:	governance quality informal sector tax morale tax compliance zimra Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/8b0895fa8fd844e9906c6f527cf3d19d
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spelling	oai:doaj.org-article:8b0895fa8fd844e9906c6f527cf3d19d2021-12-02T15:59:47ZGovernance quality and tax morale and compliance in Zimbabwe’s informal sector2331-197510.1080/23311975.2020.1794662https://doaj.org/article/8b0895fa8fd844e9906c6f527cf3d19d2020-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2020.1794662https://doaj.org/toc/2331-1975Tax morale was found in literature to shape tax compliance behaviour and to be significantly correlated with strategies of tax effort across countries. In addition views regarding the quality of institutions, the cost-benefit analysis on the use of tax revenues and the quality of governance influence tax morale thus in turn affecting tax compliance. Governance and tax morale are often the most misunderstood and overlooked dimensions of tax compliance yet these are very crucial in the success of tax policy and tax administration. Better tax administration enforcement must be combined with tax reforms that improve transparency and accountability in the use of tax revenues in order to boost tax morale and heighten tax compliance in developing countries, sub-Saharan African countries and Zimbabwe in particular. In these economies corruption in tax administration and government is widespread. The study makes a theoretical contribution to literature on the tax morale, governance quality and tax compliance debate in the informal sector. Three important gaps motivate this study, the lacuna in research that explores the governance-taxation (tax morale and compliance) linkage in developing countries and in Zimbabwe, revenue mobilisation still remains weak in developing countries with fragile capacity to enforce tax compliance thus suggesting an urgent need for research on measures to boost voluntary compliance and lastly taxes are the blood life of any government thus tax compliance is an aspect of major concern.Favourate Y. Sebele-MpofuTaylor & Francis Grouparticlegovernance qualityinformal sectortax moraletax compliancezimraBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 7, Iss 1 (2020)
institution	DOAJ
collection	DOAJ
language	EN
topic	governance quality informal sector tax morale tax compliance zimra Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	governance quality informal sector tax morale tax compliance zimra Business HF5001-6182 Management. Industrial management HD28-70 Favourate Y. Sebele-Mpofu Governance quality and tax morale and compliance in Zimbabwe’s informal sector
description	Tax morale was found in literature to shape tax compliance behaviour and to be significantly correlated with strategies of tax effort across countries. In addition views regarding the quality of institutions, the cost-benefit analysis on the use of tax revenues and the quality of governance influence tax morale thus in turn affecting tax compliance. Governance and tax morale are often the most misunderstood and overlooked dimensions of tax compliance yet these are very crucial in the success of tax policy and tax administration. Better tax administration enforcement must be combined with tax reforms that improve transparency and accountability in the use of tax revenues in order to boost tax morale and heighten tax compliance in developing countries, sub-Saharan African countries and Zimbabwe in particular. In these economies corruption in tax administration and government is widespread. The study makes a theoretical contribution to literature on the tax morale, governance quality and tax compliance debate in the informal sector. Three important gaps motivate this study, the lacuna in research that explores the governance-taxation (tax morale and compliance) linkage in developing countries and in Zimbabwe, revenue mobilisation still remains weak in developing countries with fragile capacity to enforce tax compliance thus suggesting an urgent need for research on measures to boost voluntary compliance and lastly taxes are the blood life of any government thus tax compliance is an aspect of major concern.
format	article
author	Favourate Y. Sebele-Mpofu
author_facet	Favourate Y. Sebele-Mpofu
author_sort	Favourate Y. Sebele-Mpofu
title	Governance quality and tax morale and compliance in Zimbabwe’s informal sector
title_short	Governance quality and tax morale and compliance in Zimbabwe’s informal sector
title_full	Governance quality and tax morale and compliance in Zimbabwe’s informal sector
title_fullStr	Governance quality and tax morale and compliance in Zimbabwe’s informal sector
title_full_unstemmed	Governance quality and tax morale and compliance in Zimbabwe’s informal sector
title_sort	governance quality and tax morale and compliance in zimbabwe’s informal sector
publisher	Taylor & Francis Group
publishDate	2020
url	https://doaj.org/article/8b0895fa8fd844e9906c6f527cf3d19d
work_keys_str_mv	AT favourateysebelempofu governancequalityandtaxmoraleandcomplianceinzimbabwesinformalsector
_version_	1718385339084570624

Governance quality and tax morale and compliance in Zimbabwe’s informal sector

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