The Effectiveness of Tax Systems on Artisanal Miners and Small-Scale Miners
Purpose: This desktop study was conducted in order to analyze the tax systems of artisanal miners. It sought to analyze the management of the tax systems with the view of improving the system and ensure that all participants in this sector are included in the tax bracket. Design/Methodology/Approach: The study adopted a desktop research methodology. Data were collected from books, the internet and articles by scholars and other relevant sources. Findings: The results showed that paying taxes affect the artisanal miners negatively on their operations. It also emerged that the tax systems have failed to bring all the informal miners into the tax net. Hence there is a need to restructure the tax systems. Practical Implications: Information and strategies to help the ASM sector must be put in place to increase awareness and increase tax compliance among this sector participant. ZIMRA can improve the flow of information by taking advantage of social media platforms such as WhatsApp and Twitter to disseminate information. Fliers and advertising campaigns can be used to spread information. Originality/Value: It considers the fact that ZIMRA must provide incentives for compliant taxpayers as this will motivate them to continue being compliant and also push others to follow suit.