Abstract – The study investigated the effectiveness of border control methods in safeguarding revenue in ZIMRA. Ten border control mechanisms were considered throughout the study and all conclusions were based on them. A qualitative research methodology was employed where questionnaires and face to face interviews formed the major sources of research data. Of the ten border control methods evaluated in the study, survey results indicated that seven of them are fairly effective; two were evaluated as effective and only cargo monitoring was evaluated as being ineffective in safeguarding the state revenue. Overall evaluation of all methods however revealed that ZIMRA’s border control methods are fairly effective in safeguarding the fiscus’ revenue.
Keywords: Border Control, CBM, Corruption, Revenue, Taxes, ZIMRA, Zimbabwe
[Cite as: Siavhundu, T., and Nyabunze, A. (2020). An Investigation into the Effectiveness of Border Control Methods in Safeguarding Revenue: The case of Zimbabwe Revenue Authority. Diverse Journal of Business and Economic Growth, Vol. 1, Issue 3, Pages 8-19.]
