Tax Avoidance and Evasion in Zimbabwe. The twin devils "Avoidance" and "Evasion" are they children of Corruption and Economic collapse of a nation?

      Аннотация: Tax avoidance and evasion are thorns in the flesh of many nations big and small, economically advantaged and disadvantaged. In the current work, an empirical study is undertaken to determine the practice of the two devils in a Nation where the Government is facing serious financial constraints to the extent of failing to pay its own employees on time, In a Nation where tax from the few operating companies is providing hope for continuity,and in a time when business policies laws and punishment for violators of any policy and laws are to be so friendly to both new comers and those currently operating. Is there a link among size of business and whether or not such a business will evade and avoid? All the answers are found in the current work based on empirical evidence.

Ключевые слова: Tax Avoidance, tax compliance, tax evasion