Customs duty incentives and their effects on customs revenue mobilization: the case of Zimbabwe (2009-2014)
This paper analyzes the effects of customs duty incentives on customs revenue mobilization for the period 2009 to 2014. It employs both cross-sectional and panel data regression analysis using firm-level data obtained for a sample of 35 firms in Zimbabwe’s mining sector. The data were collected from...
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doaj-26cf884a686d472cae9024e0073f528e2020-11-25T01:10:12ZengLLC "CPC "Business Perspectives"Public and Municipal Finance2222-18672222-18752016-07-015161310.21511/pmf.05(1).2016.018945Customs duty incentives and their effects on customs revenue mobilization: the case of Zimbabwe (2009-2014)Ezera Madzivanyika0African Tax Institute, University of PretoriaThis paper analyzes the effects of customs duty incentives on customs revenue mobilization for the period 2009 to 2014. It employs both cross-sectional and panel data regression analysis using firm-level data obtained for a sample of 35 firms in Zimbabwe’s mining sector. The data were collected from Zimbabwe Revenue Authority’s Asycuda World System. The results from the two separate models confirm that customs duty incentives (rebates and preferential tariff rates) had negative effects on customs revenues for the period 2009 to 2014. The study, therefore, recommends an urgent need to streamline customs duty incentives granted to importers of goods meant for use in the mining sectorhttps://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/8945/PMF_2016_01_Madzivanyika.pdf |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Ezera Madzivanyika |
spellingShingle |
Ezera Madzivanyika Customs duty incentives and their effects on customs revenue mobilization: the case of Zimbabwe (2009-2014) Public and Municipal Finance |
author_facet |
Ezera Madzivanyika |
author_sort |
Ezera Madzivanyika |
title |
Customs duty incentives and their effects on customs revenue mobilization: the case of Zimbabwe (2009-2014) |
title_short |
Customs duty incentives and their effects on customs revenue mobilization: the case of Zimbabwe (2009-2014) |
title_full |
Customs duty incentives and their effects on customs revenue mobilization: the case of Zimbabwe (2009-2014) |
title_fullStr |
Customs duty incentives and their effects on customs revenue mobilization: the case of Zimbabwe (2009-2014) |
title_full_unstemmed |
Customs duty incentives and their effects on customs revenue mobilization: the case of Zimbabwe (2009-2014) |
title_sort |
customs duty incentives and their effects on customs revenue mobilization: the case of zimbabwe (2009-2014) |
publisher |
LLC "CPC "Business Perspectives" |
series |
Public and Municipal Finance |
issn |
2222-1867 2222-1875 |
publishDate |
2016-07-01 |
description |
This paper analyzes the effects of customs duty incentives on customs revenue mobilization for the period 2009 to 2014. It employs both cross-sectional and panel data regression analysis using firm-level data obtained for a sample of 35 firms in Zimbabwe’s mining sector. The data were collected from Zimbabwe Revenue Authority’s Asycuda World System. The results from the two separate models confirm that customs duty incentives (rebates and preferential tariff rates) had negative effects on customs revenues for the period 2009 to 2014. The study, therefore, recommends an urgent need to streamline customs duty incentives granted to importers of goods meant for use in the mining sector |
url |
https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/8945/PMF_2016_01_Madzivanyika.pdf |
work_keys_str_mv |
AT ezeramadzivanyika customsdutyincentivesandtheireffectsoncustomsrevenuemobilizationthecaseofzimbabwe20092014 |
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1725176251236220928 |