税务电子服务在确保纳税人合规方面的可行性及其对税收的影响:ZIMRA的案例研究

Faith Nyaradzo Mapope, N. Wadesango
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引用次数: 0

摘要

目的:本研究旨在调查税务电子服务在确保税收合规和增加税收方面的可行性,并以津巴布韦ZIMRA哈拉雷总部为案例研究。对于税收电子服务与税收合规之间的关系,学者们有不同的看法,但大多数学者都认为这两个变量之间存在正相关关系。方法:描述性设计是混合方法的一个组成部分,因为它结合了定量和定性方法。使用提问者和访谈收集数据。研究发现:电子申报、税收征收与税收合规性之间存在正相关关系。结果表明,申报、税务合规和税收收入之间存在很强的正相关关系。创意/价值:公司应采用电子税务申报系统,以提高税务合规水平和收入。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The viability of tax e-services in ensuring taxpayer compliance and its impact on revenue collection: A case study of ZIMRA
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.
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