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                <text>Staff  Publications</text>
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              <text> AN INVESTIGATION INTO FACTORS ASSOCIATED WITH&#13;
TAX EVASION IN THE ZIMBABWE INFORMAL SECTOR: A&#13;
SURVEY OF MBARE MAGABA INFORMAL TRADERS&#13;
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              <text>&#13;
CUTHBERT MASARIRAMBI</text>
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              <text>African nations are taking the route of small to medium enterprises (MSMEs) and&#13;
the contribution of micro enterprises to national development can no longer be&#13;
ignored or taken for granted. The contribution of SMEs to national budgets has&#13;
been curtailed by the phenomenon of tax evasion, yet little is known about factors&#13;
associated with this phenomenon. This study was an investigation into factors&#13;
associated with tax evasion in the Zimbabwe informal sector and it was a survey of&#13;
Mbare Magaba Informal Traders. The study was carried out from November 2011&#13;
to October 2013 and a systematic sample of 150 informal traders working in&#13;
makeshift shelters at Mbare Magaba was selected. Questionnaires were used to&#13;
collect data and the methodology of the study was quantitative as it employed the&#13;
survey research design</text>
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              <text>ZIMBABWE OPEN UNIVERSITY </text>
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              <text>2013</text>
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      <name>small to medium scale enterprises</name>
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