References
- African Tax Administration Forum. (2014a). Taxation of SMEs in Africa, good practices and lessons learned: A case study of the Ghana tax stamp project. Pretoria: Author.
- African Tax Administration Forum. (2014b). Taxation of SMEs in Africa, good practices and lessons learnt: Block management system in Tanzania. Pretoria: Author.
- Atrostic, B. K., & Nunns, J. R. (1991). Measuring tax burden: A historical perspective. In E. R. Berndt & J. E. Triplett (Eds.), Fifty years of economic measurement: The jubilee of the conference on research in income and wealth (pp. 343–420). Chicago, IL: University of Chicago Press.
- Ayee, J. (2007, January). Building tax compliance through reciprocity with government. Paper presented at the foreign investment advisory service of the World Bank Group regional conference, Accra, Ghana.
- Bird, R., & Wallace, S. (2003). Is it really so hard to tax the hard-to-tax? The context and role of presumptive taxes (ITP Paper 0307). Retrieved from https://ideas.repec.org/p/ttp/itpwps/0307.html
- Black, P., Calitz, E., & Steenkamp, T. (2006). Public economics for South African students. Cape Town: Oxford University Press.
- Chipangano ‘blood-letting’ reign of terror. (2012, June 4). NewsDay. Retrieved from https://www.newsday.co.zw/2012/06/04/2012-06-04-chipangano-bloodletting-reign-of-terror/
- Dube, G. (2014a). Informal sector tax administration in Zimbabwe. Public Administration and Development, 34(1), 48–62. doi: 10.1002/pad.1673
- Dube, G. (2014b). Informal sector taxation: The case of Zimbabwe (Unpublished doctoral dissertation). University of KwaZulu-Natal, Durban.
- Dube, G., & Casale, D. (2017). Informal sector taxes and equity: Evidence from presumptive taxation in Zimbabwe. Development Policy Review. doi: 10.1111/dpr.12316
- Government of Zimbabwe. (2005). Mid-term fiscal policy review. Harare: Government Printers.
- Gurtoo, A., & Williams, C. (2009). Entrepreneurship and the informal sector: Some lessons from India. The International Journal of Entrepreneurship and Innovation, 10(1), 55–62. Retrieved from http://journals.sagepub.com/doi/pdf/10.5367/000000009787414280
- International Labour Organization. (2013). Measuring informality: A statistical manual. Geneva: ILO.
- International Monetary Fund. (2005). Zimbabwe: 2005 article IV consultation – staff report (Report No. 05/360). Washington DC: Author.
- Joshi, A., & Ayee, J. (2002). Taxing for the state? Politics, revenue and the informal sector in Ghana. IDS Bulletin, 33(3), 1–9. doi: 10.1111/j.1759-5436.2002.tb00030.x
- Kenya Revenue Authority. (2010). Advance tax overview. Retrieved from www.kra.go.ke/pdf/Advance_Tax_Overview.pdf.
- Langa, V. (2014, January 28). Cops own 50% of Harare kombis. Newsday.
- Loeprick, J. (2009). Small business taxation: Reform to encourage formality and firm growth, investment climate in practice. Washington, DC: World Bank.
- Maina, A. W. (2016). Improving tax compliance in the informal sector: A case for public transport “Matatus” in Kenya (ATRN Working Paper 03). Retrieved from atrnafrica.org/atrn/documents/download/63
- Mark, O. (2015, February 2). Matatu owners in fresh bid enforce cashless fare system. Business Daily. Retrieved from http://www.businessdailyafrica.com/Corporate-News/Matatu-owners-enforce-cashless-fare-system/-/539550/2610838/-/uff7ce/-/index.html
- Mazerov, M. (2002). Developing the capacity to analyze the distributional impact of state and local taxes: Issues and options for states. Washington, DC: Center on Budget and Policy Priorities.
- Mbara, T. C. (2006, February). Coping with demand for urban passenger transport in Zimbabwe: Challenges and options. Paper presented at the 25th Southern African Transport Conference, Pretoria.
- Meagher, K. (2013). ASR forum: Engaging with African informal economies. African Studies Review, 56(3), 209–234. doi: 10.1017/asr.2013.86
- Memon, N. (2009). Presumptive income tax designs for improving small business compliance. New Zealand Journal of Taxation Law and Policy, 15, 275–297. Retrieved from http://www.thomsonreuters.co.nz/new-zealand-journal-of-taxation-law-and-policy/productdetail/121315
- Memon, N. (2013). Looking at Pakistani presumptive income tax through principles of a good tax? eJournal of Tax Research, 11(1), 40–78. Retrieved from https://www.business.unsw.edu.au/research/research-journals/atax-journal
- Mkhize, S., Dube, G., & Skinner, C. (2013). Informal economy monitoring study: Street vendors in Durban, South Africa. Manchester: WIEGO.
- Musarurwa, C. (2014, September 21). 7000 unregistered kombis to be grounded. The Sunday Mail. Retrieved from http://www.sundaymail.co.zw/7-000-unregistered-kombis-to-be-grounded/
- Njoroge, K. (2015, February 11). Cashless matatu fares roll-out flops yet again. The Business Daily. Retrieved from http://www.businessdailyafrica.com/Cashless-matatu-fares-roll-out-flops-yet-again/539546-2619956-14xr0wuz/index.html
- Pashev, K. (2006). Presumptive taxation: Lessons from Bulgaria. Post-Communist Economies, 18(4), 399–418. doi: 10.1080/14631370601008456
- Perry, G. E., Maloney, W. F., Arias, O. S., Fajnzylber, P., Mason, A. D., & Saavendra-Chanduvi, J. (2007). Informality: Exit and exclusion. Washington, DC: World Bank Publications.
- Resolve kombi rank dispute, Government urged. (2013, April 24). The Herald. Retrieved from www.herald.co.zw/resolve-kombi-rank-dispute-govt-urged/
- Share, F. (2012, December 18). Presumptive tax: Defaulting kombi operators face jail. The Herald.
- Tanzania Revenue Authority. (2011). Review of informal sector for taxation purposes – Draft. Retrieved from http://www.tzdpg.or.tz/fileadmin/_migrated/content_uploads/TRA_Informal_Sector_Presumptive_Income_Tax_Report_draft_Jan11.pdf
- We have disbanded Chipangano: Midzi. (2012, October 10). The Zimbabwean. Retrieved from thezimbabwean.co/2012/10/we-have-disbanded-chipangano-midzi/
- Zimbabwe National Statistics Agency. (2012). Labour force and child labour survey 2011. Harare: Author.
- Zimbabwe National Statistics Agency. (2013). Poverty income consumption and expenditure survey 2011/12 report. Harare: Author.
- Zimbabwe Revenue Authority. (2014). Zimbabwe revenue authority: Taxes. Retrieved from http://www.zimra.co.zw/index.php?option=com_content&view=article&id=33&Itemid=31.
- Zivanai, O., Manyani, O., Hove, N., Chiriseri, L., & Mudzura, M. (2014). The effectiveness of presumptive tax and its impact on profitability of SMEs in Zimbabwe. Researchjournali’s Journal of Commerce, 2(7), 1–22. Retrieved from www.iiste.org/Journals/index.php/RJFA/article/download/6284/6646