Dublin Core
Title
IMPACT OF ONLINE TAX SYSTEM ON TAX COMPLIANCE OF SMALL TO
MEDIUM ENTERPRISES IN HARARE, ZIMBABWE
MEDIUM ENTERPRISES IN HARARE, ZIMBABWE
Creator
WALTER NHUNDU
Description
Globally, tax authorities are relying on e-government-driven solutions like online tax systems to
communicate with taxpayers in settings for tax collection, administration, and compliance. The
study investigated the impact of online tax system on tax compliance among Small and Medium
Enterprises in Harare Central Business District. The objective of this study was to establish the
effect of online tax filing security on tax compliance among SMEs, to examine SMEs’ perception
towards online tax filing system and to identify the computer literacy levels of online tax filing on
tax compliance of Small to Medium Enterprises in Harare Central Business District. The study
used the survey descriptive research design in which quantitative data was gathered through self-
administered questionnaires and primary data techniques. The target population was 13000 SMEs.
A total sample size of 389 was selected as representative of the target population using Stratified
random sampling. The STATA software package was used to analyze the data collected using
descriptive statistics and regression analysis. The study found out that online tax filing security,
SMEs perception of online tax filing system and computer literacy levels of SMEs showed
significant relationship with tax compliance. From regression analysis, it was revealed that the
77.28% which explains a substantial portion of the variance in tax compliance, suggesting that
SMEs in Harare CBD have adopted the online tax filing system
communicate with taxpayers in settings for tax collection, administration, and compliance. The
study investigated the impact of online tax system on tax compliance among Small and Medium
Enterprises in Harare Central Business District. The objective of this study was to establish the
effect of online tax filing security on tax compliance among SMEs, to examine SMEs’ perception
towards online tax filing system and to identify the computer literacy levels of online tax filing on
tax compliance of Small to Medium Enterprises in Harare Central Business District. The study
used the survey descriptive research design in which quantitative data was gathered through self-
administered questionnaires and primary data techniques. The target population was 13000 SMEs.
A total sample size of 389 was selected as representative of the target population using Stratified
random sampling. The STATA software package was used to analyze the data collected using
descriptive statistics and regression analysis. The study found out that online tax filing security,
SMEs perception of online tax filing system and computer literacy levels of SMEs showed
significant relationship with tax compliance. From regression analysis, it was revealed that the
77.28% which explains a substantial portion of the variance in tax compliance, suggesting that
SMEs in Harare CBD have adopted the online tax filing system
Publisher
ZOU
Date
2024
Position: 178 (42 views)