УЧЕБНИКИ
ДЛЯ ВУЗОВ

   
Досуг без занятий наукой - это смерть и погребение живого человека.
Сенека

Учебники для вузов: Новинки



Для связи: info@vuz-uchebniki.ru




высшее образование / учебники для вузов / литература для студентов и педагогов / литература для аспирантов


Liberty Chikarapo

Tax Offences in Zimbabwe. A Critical Analysis of the Effectiveness of Strategies and Initiatives that are being pursued by ZIMRA




   
Страниц: 96
Формат: 148x210
Research Paper (postgraduate) from the year 2015 in the subject Business economics - Accounting and Taxes, grade: 2, , course: Dissertation, language: English, abstract: The aim of this study was to analyze the effectiveness of control mechanisms that are being pursued by ZIMRA in fighting tax offences. It was based on primary data obtained from taxpayers, tax consultants and revenue officers. A survey was carried out to investigate the existence of tax offences in Zimbabwe, causes of the tax offences and the effectiveness of current measures that are aimed at reducing these offences. Tax audits, prosecution and naming and shaming of tax offenders were among the few measures that were considered effective while whistle blowing and penalties were less effective. However, corruption and limited capacity to audit reduce the effectiveness of these strategies. A roadmap was set to improve the current system and suggestions were made for amendment of the legal system to accommodate for unannounced audits and mystery shopping to be tested. In addition to additions to the legal system, administrative measures such as e-registration and special treatment of small taxpayers were considered as other tool which can be added to the current package of control mechanisms. The overall conclusion was that there are weaknesses in the current control system and therefore it is not completely effective.
Категории каталога:
Бизнес образование






Студенту на заметку:
Как избежать выгорания?


Чем привлекает иностранных студентов образование в Финляндии?
PОбъяснить превосходство Финской школы в образовании довольно сложно. Финляндия обладает красивыми зданиями университетов, имеет хорошо подготовленных учителей, современные тех...