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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Main Author: Ezera Madzivanyika
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2016-07-01
Series:Public and Municipal Finance
Online Access:https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/8945/PMF_2016_01_Madzivanyika.pdf
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spelling 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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