Taxing the informal sector through presumptive taxes in Zimbabwe: An avenue for a broadened tax base, stifling of the informal sector activities or both

Mpofu, Favourate Y.

doi:10.5897/jat2021.0469

Cited by 8 publications

(2 citation statements)

References 74 publications

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“…As a result, natural resources are important in both established and emerging economies. Rent-based resources are crucial in determining economic well-being (Mpofu 2021).…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

India’s Total Natural Resource Rents (NRR) and GDP: An Augmented Autoregressive Distributed Lag (ARDL) Bound Test

Taneja

Bhatnagar

Kumar

et al. 2023

JRFM

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Utilizing natural resources wisely, reducing pollution, and taking other environmental factors into account are now critical to the prospects for long-term economic growth and, by extension, sustainable development. We investigate the impact of total natural resource rents (NRR) on India’s GDP in this study. The data sample consists of NRR and GDP data from the World Bank’s official website collected between 1993 and 2020. In the study, the Granger causality test and an augmented autoregressive distributed lag (ARDL) bound test were used. The NNR have a significant impact on India’s GDP, according to the results of the ARDL model on the framed time series data set. Furthermore, the ARDL bound test reveals that the NRR have a significant short-term and long-term impact on the GDP of the Indian economy. This research contributes to understanding whether an exclusive policy is required for effective management of the complex interactions between various forces in the economic, political, and social environments. This is significant because there is no standard policy in India to improve the efficiency of utility extraction from natural resources.

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“…As a result, natural resources are important in both established and emerging economies. Rent-based resources are crucial in determining economic well-being (Mpofu 2021).…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

India’s Total Natural Resource Rents (NRR) and GDP: An Augmented Autoregressive Distributed Lag (ARDL) Bound Test

Taneja

Bhatnagar

Kumar

et al. 2023

JRFM

View full text Add to dashboard Cite

show abstract

“…Taxation is generally an information game (Mpofu 2021a(Mpofu , 2021c. The nature of mobile money taxes is such that the service providers, for example, Econet in the case of Ecocash in Zimbabwe, deduct the tax as transaction tax charges.…”

Section: Invasion Of Privacy Due To Tax Audits and Surveillance To Fo...mentioning

confidence: 99%

Digital Financial Inclusion, Digital Financial Services Tax and Financial Inclusion in the Fourth Industrial Revolution Era in Africa

Mpofu

Mhlanga

2022

Economies

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The digital economy has risen dramatically in the global environment, and many developing countries, including African countries, have seen a spike in digital activity over recent years. The digital economy’s growth has resulted in an increase in digital financial services (DFS) in Africa and other developing regions. Since many African countries are under pressure to raise domestic revenue, taxing the digital economy has become a viable option. As a result, this study attempted to respond to the following questions: first, what is the link between DFS growth and digital inclusion in African countries? Second, what justifies the imposition of DFS taxes in Africa? Third, what are the potential consequences of DFS taxes in African countries? Using secondary data from the literature review and document analysis, a systematic technique for assessing or evaluating printed and electronic documents, and computer-based and internet-transmitted material, the study discovered that digital financial inclusion is driving financial inclusion on the African continent. The study also found that, despite several negative consequences associated with the growth of the digital economy, most African economic activities are informal and are being aided by various digital financial services. Therefore, it is equally crucial that when adopting digital finance taxes, care is taken to avoid excluding low-income earners from the financial sector and to take note of the usage, affordability, and distortive implications of taxation.

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The Fourth Industrial Revolution Technologies in the Tourism Sector in African Countries: Opportunities, Barriers, and Ethical Considerations

Mpofu

2024

Tourism and Hospitality for Sustainable Development

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Taxing the informal sector through presumptive taxes in Zimbabwe: An avenue for a broadened tax base, stifling of the informal sector activities or both

Cited by 8 publications

References 74 publications

India’s Total Natural Resource Rents (NRR) and GDP: An Augmented Autoregressive Distributed Lag (ARDL) Bound Test

India’s Total Natural Resource Rents (NRR) and GDP: An Augmented Autoregressive Distributed Lag (ARDL) Bound Test

Digital Financial Inclusion, Digital Financial Services Tax and Financial Inclusion in the Fourth Industrial Revolution Era in Africa

The Fourth Industrial Revolution Technologies in the Tourism Sector in African Countries: Opportunities, Barriers, and Ethical Considerations

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