Impact of Tax Knowledge on Tax Compliance Challenges: A Case of Artisanal and Small-Scale Miners in Midlands Province - Zimbabwe

Authors

  • Nhorito Shadreck Lecturer, Department of Accounting, Midlands State University, Gweru, Zimbabwe
  • Dumbu Emamanuel Senior Lecturer, Zimbabwe Open University, Masvingo, Zimbabwe
  • Mkumbuzi Walter Pikirayi Senior Lecturer, Department of Accounting, University of Zimbabwe, Zimbabwe

Keywords:

Compliance challenges, Taxation, Tax compliance, Tax gap, Tax knowledge

Abstract

The purpose of the study is to examine the impact of tax knowledge variables on tax compliance challenges for Artisanal and small-scale miners in the Midlands province of Zimbabwe. Stratified random sampling was used to select the suitable research participants for interviews. The population of the study was 9409, sample size of 400 Artisanal and small-scale miners were interviewed to come up with the results for this study. The sample size was selected by using Yamane’s formula. The data for this study was analysed through Pearson, Spearman correlation and Multivariate Linear regression. The results of the study are important to show the relationship between Tax knowledge variables on Tax knowledge compliance challenges. The study was conducted on the Midlands province of Zimbabwe. Research participants consist of the Artisanal and small-scale miners selected from eight major mining districts of Midlands Province of Zimbabwe. The results of the study revealed that tax knowledge variables have both negative and positive significance on tax compliance challenges.

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Published

10-09-2021

How to Cite

[1]
N. Shadreck, D. Emamanuel, and M. Walter Pikirayi, “Impact of Tax Knowledge on Tax Compliance Challenges: A Case of Artisanal and Small-Scale Miners in Midlands Province - Zimbabwe”, IJRAMT, vol. 2, no. 9, pp. 1–10, Sep. 2021.

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Articles