A framework for enhancing inclusive taxation ecosystem in contemporary Zimbabwe

Abstract

This study explores the possibility of inclusive revenue collection in semi-authoritarian regime, focusing on the impediments and opportunities within the diverse Zimbabwean ecosystem. The study critically provides exploratory investigation of how government initiatives can enhance inclusive tax revenue collection in Zimbabwe. The aim of this study was to develop a framework for enhancing inclusive taxation ecosystem within the Zimbabwean context. The study answered the question: how can revenue service enhance inclusive tax revenue collection to optimize tax revenue? Employing a social contract theory and through in-depth interviews with Zimbabwe Revenue Authority’s (Zimra) stakeholders, augmented by document review of Zimra revenue mobilization initiatives and statutory instruments. The qualitative data were analyzed and presented thematically in line with Braun and Clarke’s guidelines. The study revealed that it is difficult to attain inclusive revenue tax collection in Zimbabwe, which is highly informalized and politicized. Inclusive tax revenue collection is a novel concept especially in a semi-authoritarian regime and the scope of its deployment in the kiya-kiya economy has not been extensively investigated. The kiya-kiya economy (a local term referring to informal economy and improvised survival strategies) emerge as source of job creation, poverty eradication and post-Covid-19 pandemic recovery. The study demonstrated how inclusive tax revenue collection can enhance tax paying culture and reduce tax crimes by overcoming systemic challenges and leverage cashless economy of Zimbabwe to accomplish tax revenue collection inclusion, leading to sustainable economic growth. This study develops a framework for enhancing inclusive taxation ecosystem in contemporary Zimbabwe substantial contribution to literature in study.