542776
SGOXXX10.1177/2158244014542776SAGE OpenNyamwanza et al.
research-article2014
Article
An Analysis of SMEs’ Attitudes and
Practices Toward Tax Compliance in
Zimbabwe
SAGE Open
July-September 2014: 1–6
© The Author(s) 2014
DOI: 10.1177/2158244014542776
sgo.sagepub.com
Tonderai Nyamwanza1, Severino Mavhiki1, Denver Mapetere1,
and Lilian Nyamwanza1
Abstract
The informal sector has become the major employer in Zimbabwe, but the sector is not contributing meaningfully to the
treasury due to noncompliance on tax remittances by the operators. The research was done on 50 businesses in the retail
sector in Gweru. The findings are that minimal efforts are being put in place to enforce compliance, and corruption levels
are high among the tax collection officials. Small and medium enterprises (SMEs) evade compliance by paying bribes, keeping
two sets of records, relocating to new premises without notifying authorities, and temporarily closing businesses during
compliance blitz. Penalties have been found to be the most effective in enforcing compliance. Publicity should be increased by
authorities using radio, television, and pamphlets, which were found to be most effective. In addition, the Zimbabwe Revenue
Authority (ZIMRA) should give business people more formal tax education to enhance understanding of tax obligations and
compliance.
Keywords
compliance, taxes, tax education, SMEs, compliance deficit
Introduction
According to Kadzere and Bonga (2013), “the Zimbabwean
economic sectors are performing below par; largely as a
result of biting liquidity constraints, the effects of illegal
sanctions, fall in prices of commodities on global markets
and the poor performance of the agriculture sector.” This
view is shared by the Confederation of Zimbabwe Industries
who stated that “activity at manufacturing firms fell from
44% in 2012 to 35% this year” (Kadzere & Bonga, 2013).
The manufacturing sector is struggling under pressure from
lack of capital, high cost of utilities, and lack of competitiveness. Mangudhla and Mambo (2013) reported that more than
700 firms have closed while others are scaling down operations. This to a great extent has a telling effect on government income and projects.
The unofficial unemployment level in Zimbabwe has
been pegged at more than 87% and as a result of job losses,
about 5.4 million Zimbabweans are employed in the informal sector (Mhlanga, 2012). The informal sector has become
the major employer in the country but the majority of these
concerns are not registered for tax and other purposes.
According to the Zimbabwe National Statistics Agency
(ZIMSTATS), the largest number of employees was in the
wholesale and retail trade, repair of motor vehicles and motor
cycles, constituting 52%, followed by other services and
manufacturing at 14%. Therefore, by extension the retailers
should constitute a significant portion of tax revenue for the
authority and therefore focus of this study will be on this sector. The sector should now be filling the gap in revenue collection by government.
Revenue collections for the third quarter of 2013 amounted
to US$897.3 million against a target of US$904.9 million,
resulting in a negative variance of 1%. The marginal negative variance was due to the harsh economic conditions prevailing in the country and the sluggish economic conditions
during the run-up to the harmonized elections (www.zimra.
co.zw). Table 1 illustrates actual collections against targets
for the period under review.
According to Acting Business Reporter (2014), there was
a 6% shortfall in tax collected for the year 2013. According
to www.zimra.co.zw (2013b),
Registered operators are only required to charge and collect
VAT, maintain the necessary records, furnish tax returns and
remit the taxes paid by customers within set time frames. The
VAT is due after adjusting for output and input tax, therefore
1
Midlands State University, Gweru, Zimbabwe
Corresponding Author:
Tonderai Nyamwanza, Department of Entrepreneurship, Midlands State
University, P. Bag 9055, Gweru, Zimbabwe.
Email:
[email protected]
Creative Commons CC BY: This article is distributed under the terms of the Creative Commons Attribution 3.0 License
(http://www.creativecommons.org/licenses/by/3.0/) which permits any use, reproduction and distribution of the work without further
permission provided the original work is attributed as specified on the SAGE and Open Access page (http://www.uk.sagepub.com/aboutus/openaccess.htm).
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Table 1. 2013 Third Quarter Collections.
Tax head
Individual tax
VAT (imports)
VAT (local sales)
Custom duty
Excise duty
Carbon tax
Mining royalties
Other taxes
Total
Actual US$
Target US$
Variance US$
% variance
211,330,253.83
129,318,123.40
154,769,430.48
91,760,416.72
129,904,846.54
9,545,156.12
39,004,999.94
29,253,632.15
897,345,307.46
171,250,000.00
122,600.000.00
168,525,000.00
94,080,000.00
125,450,000.00
9,100,000.00
63,700,000.00
450,100,000.00
904,925,000.00
40,080,253.63
6,718,123.40
−13,755,569.62
−2,319,583.28
−2,319,583.28
4,454,846.54
545,156.12
−24,695,000.06
−7,579,992.54
23
5
−8
−2
4
6
−39
−35
−1
Source. www.zimra.co.zw (2013a).
Note. VAT = value added tax.
does not belong to the operators and must be accounted for
promptly.
Value added tax (VAT)-registered clients are urged to
observe statutory obligations relating to submissions of VAT
returns as well as payments of the amount of the tax, which
is due by the 25th of the calendar month after the end of each
tax period; again, the focus of taxation is on registered taxpayers (www.zimra.co.zw). However, the majority of players in the economy are not registered as they operate
informally. These fall outside the normal tax regulations and
thus do not contribute taxes to government income.
There seems to be overemphasis on penalties by authorities to induce payments and compliance on the part of the
operators. The revenue headlined other income, presupposes
that the majority of this revenue will be outsourced from
players in the informal sector in the form of prescriptive
taxes. From the returns, the expected income was US$45
million and the actual income was only US$ 29.53 million
giving a massive negative variance of US$24.695 million or
35%. This deficit comes despite the heavy penalties that the
tax authorities charge on businesses that fail to pay taxes due
to the informality of most business operations in Zimbabwe.
The Zimbabwe Revenue Authority (ZIMRA) in its financial statement actually acknowledged the impact of the harsh
economic environment on its performance but did not extend
this problem to small and medium enterprises (SMEs) operators when they fail to pay presumptive taxes. It seems the
SMEs are struggling to meet their ZIMRA obligations, which
position is made worse by the heavy penalties charged by the
authorities. This is a clear indication that ways have to be
found to cajole SMEs to pay taxes due by them to government. Why are SMEs operators noncompliant with tax payments when failure results in heavy penalties? Is the penalties
mentality by ZIMRA the best method to use in enticing
SMEs to be compliant?
The objectives of this study are
i. To assess the importance of regulatory compliance
for SMEs and its costs.
ii. To assess the level of compliance among SMEs and
impact on business operations of SMEs.
iii. To assess the communication methods used in
informing SMEs about regulatory developments.
iv. To provide a framework for assessing the impact of
regulations on SMEs.
Literature Review
Governments’ responsibilities are on the increase while
sources of revenue are narrowing and as a result, the
Government of Zimbabwe has found it necessary to extend
tax collection to SMEs and the informal sector. The laws to
collect such revenue are in place but from Table 1 above
most SMEs players have not complied with the tax laws in
existence. The majority of people in the informal sector can
be classified as self-employed. According to Briscoe, Dainty,
and Millet (2000), “Historically the self-employed operative
has gained financially over directly employed counterparts
through evasion of taxes and National Insurances contributions” p.602. They point out that by the 1990s it was apparent
that the Inland Revenue and the Contributions Agency were
being deprived of large amounts of revenue, a case that also
applies to the Zimbabwean situation. In response to high levels of noncompliance in Ireland, the Office of the Director of
Corporate Enforcement (ODCE) was established by the
Company Law Enforcement to enforce the Irish Company
Act with the aim to reduce the business risks of noncompliance by limiting the occurrence of fraudulent, dishonest, and
noncompliance behavior (Heneghan & O’Donnell, 2007).
As a result, Schmidt, Bennison, Bainbridge, and Hallsworth
(2007) believed that the retail and service sector is now one
of the most highly regulated parts of the U.K. economy, with
the introduction, implementation, and enforcement of new
business legislation resulting in substantial additional costs.
Schmidt et al. (2007) stated that administrative costs
include all the time and resources spent by owners, managers, and staff or hired expects to understand regulations, collect, plan, report, retain data, and fill in forms required by
governments. Munnich (2007) contended that compliance
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costs for SMEs is up to 6 times higher than those for large
companies, a disproportionality that is particularly pronounced in the service sector. Three main reasons for this are
the scale of the cost as regulatory costs make up a larger
proportion of overheads, the fixed nature of many compliance costs that result in raising the breakeven points, and
indirect costs from the diversion of entrepreneurial attention
(Schmidt et al., 2007).
Many owners of SMEs feel overburdened with existing
workloads and find it hard to go through all their paperwork
and stay up-to-date on legislation (Schmidt et al., 2007).
Accordingly, SMEs have to bear the differential costs of, for
example, devising and administering more formal procedures for managing traditionally very informally handled
staff base, as well as the often higher variable costs associated with manual checks where larger businesses have automated systems in place (Schmidt et al., 2007). For example,
Briscoe et al. (2000) reported that the New Construction
Industry Scheme (CIS) brings with it new responsibilities for
employing contractors and these involved checking the
validity of any presented certificates and recording any payments made on appropriate vouchers.
Information is also disseminated via the Internet though
many SMEs do not make use of this information source
(Schmidt et al., 2007). They further stated that the lack of
awareness of what needs to be done, and when there is
awareness of oncoming regulations, individuals’ perceptions
of potential costs and benefits are often distorted, as illustrated by the owner of the farm shop who worries about getting it wrong and only responds by avoiding rather than
addressing the issue. Poor information can lead to overly
expensive compliance solutions, adding further costs as a
result of ignorance and misperceptions. Many run an SME as
a lifestyle and may adopt a victim stance, whereas a more
proactive approach can do much more to support the longterm success of business (Schmidt et al., 2007).
Bannock (2001, p.3) argued that, “regulatory costs are
real resource costs which have alternative uses . . . if regulatory costs could be reduced by, say, 2 percentage points of
GDP, taxation on business could be increased by a similar
amount without business being worse off.” Schmidt et al.
(2007) believed that alternatively the resources could be
invested in the growth and running of SMEs, enabling them
to continue to make a vital contribution to the U.K.
economy.
Briscoe et al. (2000) reported that the authorities tried to
close loopholes in the legislation by, for example, making it
compulsory for contractors to formally employ the selfemployed so that they will be eligible to paying Pay as You
Earn (PAYE) and National insurance. The other possibilities
were to transfer workers into Labor agencies and rehire their
service or to assist groups of self-employed to form into a
limited company (Briscoe et al., 2000). In addition, a system
of fines and charges apply to contractors who failed to properly implement the new scheme such as obtaining relevant
certificates with failure to obtain such certificates being
forced onto the SC60 scheme, where basic rates of taxes and
national insurance are deducted at source from any
payment.
There are other approaches to prompting greater compliance rather than fines and tighter regulation. Schmidt et al.
(2007) reported that their findings strongly support the possible solutions proposed by the Public and Corporate
Economic Consultants (2004) whereby respondents asked
for fewer regulations, a reduction in the complexity and
paperwork required, enhanced consultation prior to the introduction of new regulations, greater flexibility in compliance,
as well as a one-stop-shop for providing information and
support. They further stated that it would appear that most of
the issues raised in their study could be resolved via additional advice and support mechanisms aimed specifically at
SMEs and delivered through channels traditionally used and
trusted by SME owners.
Despite the efforts of authorities to curb noncompliance,
there are obstacles to tax compliance, for example, Rusi and
Sadiraj (2003) noted that 59% of enterprises were found in
locations that did not coincide with addresses found in the
tax offices. This made it difficult for authorities to track taxpayers, resulting in massive tax evasion. An equally serious
problem, according to Fries, Lysenko, and Polanec (2003),
was that “organisations both under reported actual sales to
tax authorities and bribed them in order to reduce their fiscal
burden. Customs appears as the highly corrupted institution,
as nearly 90% of its officials resorted to dishonest practices”
p. 14.
Such practices tend to compromise the ability of tax
authorities to collect enough revenue for the fiscus as highlighted by Bitzenis and Nito (2005) that many firms in
Albania in the formal sector evade taxes to some extent by
maintaining “two sets of books” while unregistered firms
have a significant tax advantage because they evade the high
tax burden. Most people do not believe in the tax system and
Bitzenis and Nito (2005, p.573) stated,
10% of the sample believed that the taxation system is
appropriate, 15% felt that it is partially appropriate and needs
further incentives for improvement, while 71% claimed that the
taxation system is inappropriate and VAT rates were considered
to be too high..
This attitude seems to prevail in the majority of would be
taxpayers in Zimbabwe and therefore taxpayers tend to resort
to any method to avoid paying taxes. It will be interesting to
see what else ZIMRA is doing to boost tax collection from
the hitherto untaxed majority.
Method
A quantitative study was adopted for the study with a view to
gather information from the owner/managers of retail
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operators in Gweru regarding their attitudes and practices
toward tax compliance. The survey used questionnaires that
made use of the Likert-type scale, which were pilot-tested on
respondents from the retail sector. The list of respondents
was drawn from the shop licenses’ list administered by the
Gweru City Council for licensing purposes. Random sampling was used to select the respondents and 120 questionnaires were administered to these owner/managers of the
retail shops. Fifty questionnaires were successfully completed and were useful for analysis in the study. Sixteen
female and 34 male owner/managers participated in the
study and 80% of the participants were aged from 20 to 35
years, 18% were older than 35 years and 2% were younger
than 20 years. The data was entered into Stata 11 and analyzed using linear regression analysis and correlation coefficient. Supplementary interviews were used to gather
additional information from 10 of the participants.
Findings and Discussion
There were 16 (32%) female and 34 (68%) male respondents, which can point to the fact that there are more men in
business than females. A relationship was sought to find out
if gender influenced compliance of owners and managers
within the legal system. The results showed a weak relationship with a coefficient of 0.133 and a t statistic of 0.08. These
results are indicative of a nonexistent relationship of the
influence of gender on compliance of owners and managers
in operating in a legal system. The demographics of the sample were 2% were younger than 20 years, 48% between 21
and 30 years, 32% between 31 and 35 years and 18% older
than 35 years. The older than 35 years age group was found
to be generally compliant with regulation. Fifty percent of
the respondents were below 30 years, which shows that
young people are starting businesses. The majority of the
respondents (84%) cumulatively have less than 5 years of
trading. There was no correlation between age and tax compliance. There was no evidence that one’s age influenced
compliance.
The level of education was also considered for its impact
on compliance of owners and managers on operating within
the legal system. The findings reflected a coefficient of
0.185, which showed that there is a weak relationship
between the level of education and the ability to operate in a
legal system, which means these variables are unrelated and
that education does not influence any compliance on the part
of managers and owners. This seems to indicate that the education held by the owners could have failed to include tax
compliance on the part of business owners. This is reflected
by the noncompliance rate indicating that the education
might not be relevant to business or tax issues.
Eighty-six percent of the respondents believe it is the
responsibility of the owner of the business to be compliant
with all legal requirements, 6% think that employees are
responsible for legal compliance of the business operation,
and 6% respondents believe other individuals apart from
owners and managers are responsible for legalizing their
operations, and 2% did not respond to the question. These
results are reflective of the opinion that the owners are the
custodians of their business and the honor lies with them to
legalize their businesses because the owner at the end is
legally liable and not the employee.
Forty-five percent of the respondents indicated that taxes
have minimum impact on their business operations, whereas
55% have indicated that the taxes have a high impact. These
findings are augmented by the results on compliance with
respect to PAYE legislation, where 67.35% indicated that
they never comply, 4.08% rarely comply, 12.24% sometimes
comply, 2.04% comply most of the time, and 14.29% always
comply. The results show that there is very low compliance
by SMEs on PAYE legislation that applies to them. On compliance with income taxes legislation, the results collected
showed that 55.10% never comply with requirements of
income taxes, 20.41% rarely comply, 2.04% sometimes
comply, 4.08% comply most of the time, and 18.37% always
comply with the said regulation. The low levels of compliance among the SMEs are similar to what Bitzenis and Nito
(2005, p.573) found out that
10% of the sample respondents believed that the taxation system
is appropriate, 15% per cent felt that it is partially appropriate
and needs further incentives for improvement, while 71 per cent
claimed that the taxation system is inappropriate and VAT rates
were considered to be too high.
The results indicate that most respondents do not believe
in the tax system.
Effort was made to find out the effectiveness of communication channels used by regulatory authorities to raise
awareness on compliance issues. Generally, 49% of the
respondents were of the notion that these channels are not
effective, whereas 51% indicated that they are effective. On
the effectiveness of communication done through newspapers, 47% of the respondents indicated that they are not
effective, whereas 53% said they are an effective method of
communicating compliance messages. Compliance messages communicated through the Internet were found to be
ineffective (78%) with 22% showing that it is effective.
Regulatory authorities also communicate to stakeholders
through the use of compliance workshops. It was found out
that 29% of respondents agreed that they are informative and
effective, whereas 71% of the respondents disagreed. The
use of pamphlets was also found to be effective, as indicated
by 76% of the respondents, with 24% showing that they are
ineffective. The communication channels used to disseminate compliance messages were further analyzed through the
regression model and it was found that there is a positive
relationship between radio/television and pamphlets with the
compliance to the legal requirements of operating a business
in the Zimbabwean environment. However, SMEs in
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Zimbabwe do not comply with legislation despite having the
relevant information.
Authorities take a number of measures in enforcing compliance such as garnishing orders, closure of business premises, confiscation, and penalties. These measures were rated
by research respondents in terms of their effectiveness as follows: penalties (42%), closure of businesses (29%), garnishing orders (12%), and confiscation (12%). However, 21% of
respondents also indicated that regulatory authorities are not
taking any action to enforce compliance. Evidence on the
ground revealed that ZIMRA officials only undertook blitz
raid at designated times during the year. Those in the transport parked their vehicles until the blitz was over. Thereafter,
they would continue operations without fear until the next
blitz period. Those operating shops adopted different strategies including closing businesses temporarily until the visit
was over or deliberately closing the business completely by
deregistering with ZIMRA and reestablishing the business
under a new name.
The research also revealed that SMEs business owners
have adopted a number of strategies to avoid compliance
with the regulatory authorities, which include temporary closure of businesses (16%), paying bribes (51%), understating
profits made (16%), keeping two sets of records (26%), and
relocating to new premises without notifying authorities
(22%). Keeping two sets of accounts by SMEs is supported
by Bitzenis and Nito (2005) who concluded that many firms
in Albania, in the formal sector, evade taxes to some extent
by maintaining “two sets of books” while unregistered firms
have a significant tax advantage because they evade the high
tax burden. The findings on bribery (51%) and on lack of
enforcement (21%) are fairly high, which affect the collection of compliance fees and taxes in the country. Fries et al.
(2003) concluded that “customs appears as the highly corrupted institution, as nearly 90% of its officials resorted to
dishonest practices.” Relocating to new premises without
notifying authorities was identified as one the major ways
that SMEs use to evade the payment of compliance fees during compliance blitz by ZIMRA officials. This was also
noted by Rusi and Sadiraj (2003) that 59% of enterprises
were found in locations that did not coincide with addresses
found in the tax offices, making it difficult for authorities to
track taxpayers thereby resulting in massive tax evasion.
Therefore, despite the high penalties, it was difficult to
induce payments from business operators as the latter always
found ways of avoiding payments. The other methods were
considered cheaper by the business people, hence the high
levels of avoidance.
Conclusions and Recommendations
The findings indicate that the government is not fully tapping
into the informal sector to boost the revenue base. This is
attributable to noncompliance tax regulations by the SMEs
in the country. Results showed that many young people are
starting businesses and this may be explained by few opportunities in the formal sector due to viability challenges facing
industry and commerce. However, no relationship was found
between age and compliance among the small business operators, which indicates that there are other factors that explain
the phenomenon.
Most SMEs were found not to comply with income tax
and PAYE as most of them do not believe in the tax system
and viewed them as too high; thus they greatly affect their
businesses. They are considered burdensome as the process
of complying is viewed as unnecessarily consuming owner’s
time and is costly as most businesses do not have accountants as employees and therefore depended heavily on consultants who charge high fees. This was despite the fact that
one operator interviewed indicated that presumptive taxes
were very affordable and required no accounting records.
The respondent indicated that setting aside US$5 per day
would sufficiently meet the presumptive tax obligation. He
however, conceded that trying to raise the presumptive tax
obligation would be cumbersome if not done over a reasonable time period.
While SMEs were found not to comply with the pension,
there are high levels of compliance with council regulations,
where most of these have trading licenses, and the high levels of noncompliance with ZIMRA and National Social
Security Authority (NSSA) regulations can be attributed to a
number of factors such as lack of awareness through publicity. The communication channels used by authorities are not
effective to raise awareness and compliance. The Internet,
newspapers, and workshops were found to be the least effective, whereas the radio, television, and pamphlets were
regarded as the most effective, which means more publicity
should be done using the most effective channels.
SMEs have adopted a number of strategies to evade compliance, and on top of the list is payment of bribes to authorities, showing high levels of corruption among the officials.
To evade high levels of tax, SMEs keep two sets of records,
understate profits, and resort to temporary closure of businesses during blitz. In other instances, businesses are relocating to new premises without notifying authorities. Dalu,
Maposa, Dalu, and Pabwaungana (2013) focused on tax and
compliance by informal traders in the central business district of Harare and they found out that most of them were not
registered and were not aware of their tax obligations. The
actions taken by SMEs owner/managers are indicative of
awareness of tax obligations, which is contrary to the views
of Dalu et al. (2013) Furthermore, this study focused on shop
owners and managers in Gweru and all the businesses that
participated in the study are registered with the city council,
and are in the taxpayers’ database.
It is thus evident that authorities are putting in minimal
effort to enforce regulations. Efforts must be made toward
stamping out corruption among the officials in addition to
publishing such practices on television and newspapers,
among others.
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Declaration of Conflicting Interests
The author(s) declared no potential conflicts of interest with respect
to the research, authorship, and/or publication of this article.
Funding
The author(s) received no financial support for the research and/or
authorship of this article.
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Author Biographies
Tonderai Nyamwanza is a lecturer in the Department of
Entrepreneurship, Midlands State University, Zimbabwe.
Mavhiki Severino is a lecturer and PhD candidate in the Business
Management Department, Midlands State University, Zimbabwe.
Denver Mapetere Severino is a lecturer in the Business
Management Department, Midlands State University, Zimbabwe.
Lilian Nyamwanza is a lecturer in the Accounting Department,
Midlands State University, Zimbabwe.
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