AN INVESTIGATION INTO FACTORS ASSOCIATED WITH
TAX EVASION IN THE ZIMBABWE INFORMAL SECTOR: A
SURVEY OF MBARE MAGABA INFORMAL TRADERS

AN INVESTIGATION INTO FACTORS ASSOCIATED WITH
TAX EVASION IN THE ZIMBABWE INFORMAL SECTOR: A
SURVEY OF MBARE MAGABA INFORMAL TRADERS

CUTHBERT MASARIRAMBI

African nations are taking the route of small to medium enterprises (MSMEs) and
the contribution of micro enterprises to national development can no longer be
ignored or taken for granted. The contribution of SMEs to national budgets has
been curtailed by the phenomenon of tax evasion, yet little is known about factors
associated with this phenomenon. This study was an investigation into factors
associated with tax evasion in the Zimbabwe informal sector and it was a survey of
Mbare Magaba Informal Traders. The study was carried out from November 2011
to October 2013 and a systematic sample of 150 informal traders working in
makeshift shelters at Mbare Magaba was selected. Questionnaires were used to
collect data and the methodology of the study was quantitative as it employed the
survey research design

ZIMBABWE OPEN UNIVERSITY

2013