Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Full Length Research Paper

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

Favourate Y. Sebele Mpofu
  • Favourate Y. Sebele Mpofu
  • Department of Accounting, Faculty of Commerce, National University and Technology, Zimbabwe.
  • Google Scholar


  •  Received: 27 April 2021
  •  Accepted: 23 July 2021
  •  Published: 31 July 2021

How to cite this article

APA /
Mpofu, F. Y. S. (2021). Taxing the informal sector through presumptive taxes in Zimbabwe: An avenue for a broadened tax base, stifling of the informal sector activities or both. Journal of Accounting and Taxation, 13(3), 153-177.
Chicago /
Favourate Y. Sebele Mpofu. "Taxing the informal sector through presumptive taxes in Zimbabwe: An avenue for a broadened tax base, stifling of the informal sector activities or both." Journal of Accounting and Taxation 13, no. 3 (2021): 153-177.
MLA /
Favourate Y. Sebele Mpofu. "Taxing the informal sector through presumptive taxes in Zimbabwe: An avenue for a broadened tax base, stifling of the informal sector activities or both." Journal of Accounting and Taxation 13.3 (2021): 153-177.