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Published Authors

Manyani, Onias
Department Of Accountancy, Bindura University Of Science Education, Bindura, Zimbabwe
Effectiveness Of Presumptive Tax And Its Impact On Profitability Of Smes In Zimbabwe. Case Of Commuter Transport Operators In Bindura (2014)
The study assessed the efficiency of presumptive tax collection and the impact of presumptive tax on the viability of SMEs, using Bindura commuter transport operators as a case study. The main objectives of the study were to establish the reason(s) why SMEs are subject to presumptive tax and whether there was any relationship between viability of SMEs and the payment

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