ABSTRACT
The government of Zimbabwe enacted Finance Act no 2 of 2014 that introduced a tax amnesty
program in order to make further provision of revenue in light of the fiscal crisis that has seen
government failing to meet its expenditure. Proponents of tax amnesties point out that an
amnesty may positively affect revenue and compliance. Other scholars argue that anticipation of
future amnesties will result in a long term negative influence over revenue and compliance. The
research sought to analyze the effectiveness of the tax amnesty introduced in October 2014
towards promoting tax compliance and raising revenue for Zimra. In order to draw a conclusion
to the findings of this research a literature review and investigative research methods were
employed to gather data for presentation and analysis. The major findings of the research
indicate that the tax amnesty program was a failure, and this can be attributed mainly to the
prevailing socio economic condition. As such recommendations from the study were provided.
JAKA, T (2021). The Effectiveness Of The Tax Amnesty Towards Promoting Compliance And Increasing Revenue Inflow For Zimra. Afribary. Retrieved from https://afribary.com/works/the-effectiveness-of-the-tax-amnesty-towards-promoting-compliance-and-increasing-revenue-inflow-for-zimra
JAKA, TINASHE "The Effectiveness Of The Tax Amnesty Towards Promoting Compliance And Increasing Revenue Inflow For Zimra" Afribary. Afribary, 05 May. 2021, https://afribary.com/works/the-effectiveness-of-the-tax-amnesty-towards-promoting-compliance-and-increasing-revenue-inflow-for-zimra. Accessed 09 May. 2024.
JAKA, TINASHE . "The Effectiveness Of The Tax Amnesty Towards Promoting Compliance And Increasing Revenue Inflow For Zimra". Afribary, Afribary, 05 May. 2021. Web. 09 May. 2024. < https://afribary.com/works/the-effectiveness-of-the-tax-amnesty-towards-promoting-compliance-and-increasing-revenue-inflow-for-zimra >.
JAKA, TINASHE . "The Effectiveness Of The Tax Amnesty Towards Promoting Compliance And Increasing Revenue Inflow For Zimra" Afribary (2021). Accessed May 09, 2024. https://afribary.com/works/the-effectiveness-of-the-tax-amnesty-towards-promoting-compliance-and-increasing-revenue-inflow-for-zimra