{"title":"The viability of tax e-services in ensuring taxpayer compliance and its impact on revenue collection: A case study of ZIMRA","authors":"Faith Nyaradzo Mapope, N. Wadesango","doi":"10.32602/jafas.2022.034","DOIUrl":null,"url":null,"abstract":"Purpose: The study sought to investigate the viability of\ntax e-services in ensuring tax compliance and increased\nrevenue collection using ZIMRA Harare headquarters as a\ncase study. Scholars shared their different ideas\nregarding the relationship between tax e-services and tax\ncompliance and most of them were in agreement that the\ntwo variables yield a positive relationship.\nMethodology: The descriptive design, which is a\ncomponent of the mixed approach, was adopted since it\nincorporates both quantitative and qualitative\napproaches. Questioners and interviews were used to\ncollect data.\nFindings: The results revealed that there is a positive\nrelationship between e-filing, revenue collection and tax\ncompliance. It emerged that e filing, tax compliance and\nrevenue collection have a strong positive relationship.\nOriginality/Value: Companies should adopt the\nelectronic tax filing system to enable better tax\ncompliance levels and revenue collection.","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"47 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"journal of accounting finance and auditing studies (JAFAS)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.32602/jafas.2022.034","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
Purpose: The study sought to investigate the viability of
tax e-services in ensuring tax compliance and increased
revenue collection using ZIMRA Harare headquarters as a
case study. Scholars shared their different ideas
regarding the relationship between tax e-services and tax
compliance and most of them were in agreement that the
two variables yield a positive relationship.
Methodology: The descriptive design, which is a
component of the mixed approach, was adopted since it
incorporates both quantitative and qualitative
approaches. Questioners and interviews were used to
collect data.
Findings: The results revealed that there is a positive
relationship between e-filing, revenue collection and tax
compliance. It emerged that e filing, tax compliance and
revenue collection have a strong positive relationship.
Originality/Value: Companies should adopt the
electronic tax filing system to enable better tax
compliance levels and revenue collection.