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 of presumptive tax. The major results of the study revealed that presumptive tax negatively affects the viability of SMEs. Major recommendations included intensification of presumptive tax awareness campaigns by ZIMRA at grass roots level and use of technology to identify presumptive tax defaulters.
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