Abstract:
This paper aims to present the effect of the pandemic crisis COVID - 19 on revenue collection of Zimbabwe Revenue Authority ZIMRA. The aim of the research was to make an analysis on the effects of COVID-19 on revenue collection: A Case study of Zimra period 2019 to 2021 .The researcher aims to give recommendations and suggestions to Zimbabwe Revenue Authority on ways of minimizing revenue loss or at least minimizing discrepancies if there are any pandemic disease like Covid-19 in the future. The data that have been used in this paper are data from primary sources through questionnaires and data from secondary sources. The descriptive research design employing a case study approach was used and 80 respondents were stratified into (40) business clients from various industries or sectors like retailers, manufacturing and consultancy and (40) Zimra employees at Kurima House using simple random sampling. Both qualitative and quantitative measures were used to analyze data and interpret the findings upon which conclusions and recommendations were made. The analysis of data collected from various sources was done using Microsoft Excel. The findings of this research show that the pandemic situation has slowed down local economic activities, declined of tax revenues. Basing on findings of the research, the conclusion is that the alternative hypothesis applies, that is there is an association between Covid-19 and revenue collection. Furthermore, basing on the findings of the research, it is concluded that Covid-19 affected revenue collection due closure of business to contain the transmission of the disease. This study recommends that further studies be done on other stations to establish if all the stations have been affected by Covid-19 on the verge of collection of revenue
