Informal sector taxation: a lesson for South Africa
- Authors: Ledwaba, Sophy
- Date: 2022-10-14
- Subjects: Informal sector (Economics) Taxation South Africa , Turnover tax South Africa , Informal sector (Economics) Taxation Tanzania , Informal sector (Economics) Taxation Ghana , Informal sector (Economics) Taxation Zimbabwe , Small business Taxation Law and legislation South Africa
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/357571 , vital:64756
- Description: Most informal sector businesses in developing countries participate indirectly in the tax system through paying Value-Added Tax, as well as import and export duties, without being registered as taxpayers. This effectively results in the collection of lower tax revenue than the informal businesses would be liable for if they were registered as taxpayers. Additionally, the nonregistration of informal sector businesses in the tax system perpetuates a culture of non-tax compliance. Countries in sub-Saharan Africa have responded to this challenge by imposing direct taxes on revenue generated in the informal sector. This thesis discussed the informal sector taxation regimes adopted in Tanzania, Ghana and Zimbabwe, with the aim of identifying direct taxes that could be imposed in South Africa on the revenues generated in the informal sector. The goal of the research was to determine the nature of direct taxes that could be imposed in South Africa on the revenues generated in the informal sector, taking lessons from the sub- Saharan countries of Tanzania, Ghana and Zimbabwe. The research was based in the interpretivist paradigm. The data for the research consisted of documentary data dealing with the legislation and experiences of informal sector taxation in South Africa and the countries forming part of this research. The data were analysed using qualitative non-empirical research methods. South Africa has a presumptive tax model in the form of the Turnover Tax system, and it was recommended that this direct tax could be adapted to integrate the informal sector businesses into the tax base. The study made several recommendations to integrate informal sector businesses into the tax base. These recommendations include the implementation of the tax stamp system to tax informal businesses other than minibus taxi businesses, and an income tax sticker specifically designed for the informal minibus taxi industry. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2022
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- Authors: Ledwaba, Sophy
- Date: 2022-10-14
- Subjects: Informal sector (Economics) Taxation South Africa , Turnover tax South Africa , Informal sector (Economics) Taxation Tanzania , Informal sector (Economics) Taxation Ghana , Informal sector (Economics) Taxation Zimbabwe , Small business Taxation Law and legislation South Africa
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/357571 , vital:64756
- Description: Most informal sector businesses in developing countries participate indirectly in the tax system through paying Value-Added Tax, as well as import and export duties, without being registered as taxpayers. This effectively results in the collection of lower tax revenue than the informal businesses would be liable for if they were registered as taxpayers. Additionally, the nonregistration of informal sector businesses in the tax system perpetuates a culture of non-tax compliance. Countries in sub-Saharan Africa have responded to this challenge by imposing direct taxes on revenue generated in the informal sector. This thesis discussed the informal sector taxation regimes adopted in Tanzania, Ghana and Zimbabwe, with the aim of identifying direct taxes that could be imposed in South Africa on the revenues generated in the informal sector. The goal of the research was to determine the nature of direct taxes that could be imposed in South Africa on the revenues generated in the informal sector, taking lessons from the sub- Saharan countries of Tanzania, Ghana and Zimbabwe. The research was based in the interpretivist paradigm. The data for the research consisted of documentary data dealing with the legislation and experiences of informal sector taxation in South Africa and the countries forming part of this research. The data were analysed using qualitative non-empirical research methods. South Africa has a presumptive tax model in the form of the Turnover Tax system, and it was recommended that this direct tax could be adapted to integrate the informal sector businesses into the tax base. The study made several recommendations to integrate informal sector businesses into the tax base. These recommendations include the implementation of the tax stamp system to tax informal businesses other than minibus taxi businesses, and an income tax sticker specifically designed for the informal minibus taxi industry. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2022
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The practical implications of taxing the informal sector in Zimbabwe
- Authors: Mashate, Fredy
- Date: 2022-10-14
- Subjects: Informal sector (Economics) Taxation Zimbabwe , Small business Taxation Law and legislation Zimbabwe , Tax administration and procedure Zimbabwe , Taxpayer compliance Zimbabwe , Taxation Public opinion , Zimbabwe. Revenue Authority , Informal sector (Economics) Taxation Tanzania , Informal sector (Economics) Taxation Ghana
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/357594 , vital:64758
- Description: The taxation of informal sector business is increasingly becoming a topical issue in many developing countries, and Zimbabwe is no exception. The Zimbabwean government has been experiencing shrinking revenue in the wake of an increased informal sector and a declining formal sector. In an effort to broaden the tax base and increase revenue for government in Zimbabwe, presumptive tax levied against certain informal sector activities was first introduced in 2005 and later expanded to other sectors. Despite the effort, the informal sector has responded with low tax morale and non-compliance, which creates the need to reassess the current administrative strategies in a bid to build a successful tax system for the informal sector. The main goal of the research is to establish clear, innovative and practical administrative strategies that can be adopted by the Zimbabwe Revenue Authority in taxing the informal sector in Zimbabwe. An initial investigation was done to identify the current state of affairs in relation to informal sector taxation in Zimbabwe. A number of challenges were recorded and the research the sought to learn from examples of recent innovation in administrative strategies successfully applied in taxing the informal sector in other jurisdictions like Tanzania and Ghana. Learning from these examples, a number of practical administrative strategies that are mindful of the Zimbabwean economic context were proposed. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2022
- Full Text:
- Authors: Mashate, Fredy
- Date: 2022-10-14
- Subjects: Informal sector (Economics) Taxation Zimbabwe , Small business Taxation Law and legislation Zimbabwe , Tax administration and procedure Zimbabwe , Taxpayer compliance Zimbabwe , Taxation Public opinion , Zimbabwe. Revenue Authority , Informal sector (Economics) Taxation Tanzania , Informal sector (Economics) Taxation Ghana
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/357594 , vital:64758
- Description: The taxation of informal sector business is increasingly becoming a topical issue in many developing countries, and Zimbabwe is no exception. The Zimbabwean government has been experiencing shrinking revenue in the wake of an increased informal sector and a declining formal sector. In an effort to broaden the tax base and increase revenue for government in Zimbabwe, presumptive tax levied against certain informal sector activities was first introduced in 2005 and later expanded to other sectors. Despite the effort, the informal sector has responded with low tax morale and non-compliance, which creates the need to reassess the current administrative strategies in a bid to build a successful tax system for the informal sector. The main goal of the research is to establish clear, innovative and practical administrative strategies that can be adopted by the Zimbabwe Revenue Authority in taxing the informal sector in Zimbabwe. An initial investigation was done to identify the current state of affairs in relation to informal sector taxation in Zimbabwe. A number of challenges were recorded and the research the sought to learn from examples of recent innovation in administrative strategies successfully applied in taxing the informal sector in other jurisdictions like Tanzania and Ghana. Learning from these examples, a number of practical administrative strategies that are mindful of the Zimbabwean economic context were proposed. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2022
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