A Logit Model of Informal Traders’ Decision to Evade Tax: A Case of Zimbabwe

W. G. Bonga, Joseph Nyamapfeni
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Abstract

Taxation is the commonest and oldest source of government revenue in the world. The main reason for taxation is to finance government expenses and redistribute of wealth. The shadow economy and tax evasion are both widespread in Zimbabwe. When the taxation system is not effective, many economic agents will use this opportunity to escape paying tax (which is legal) or evade tax which is illegal. When tax evasion exist, the government fails to allocate enough income for its programs, hence fails to deliver desirable social services. Noting the significant influence of tax evasion on the state, this paper pursues to determine factors that cause tax evasion and their relative impact. A questionnaire approach has been employed to collect responses. Using a logit model the results shows that income, marital status and frequency of crossing the border have positive effect on tax evasion.
非正式贸易商逃税决策的Logit模型——以津巴布韦为例
税收是世界上最常见也是最古老的政府收入来源。征税的主要原因是为政府开支提供资金和财富的再分配。在津巴布韦,影子经济和逃税都很普遍。当税收制度不有效时,许多经济主体会利用这个机会逃税(这是合法的)或逃税(这是非法的)。如果存在逃税行为,政府就无法为其计划分配足够的收入,从而无法提供理想的社会服务。鉴于偷税漏税对国家的重大影响,本文试图确定导致偷税漏税的因素及其相对影响。采用问卷调查的方法收集答复。利用logit模型分析发现,收入、婚姻状况和越境次数对偷税漏税有正向影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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