Perception of Taxpayers and Tax Administrators Towards Value Added Withholding Tax in Zimbabwe

Authors: Simbarashe Hamudi
Publisher: ICTD
Date: July 2021

Abstract:

African Tax Administration Paper 26

This study attempts to evaluate the perception of taxpayers and tax administrators towards
value added withholding tax (VAWHT) policy in Zimbabwe, and to identify ways of improving
VAWHT administration to increase collection of revenue from value added tax.