The Systematic challenges for implementing a broader digital tax policy in Zimbabwe

The world has been grappling to develop an international consensus-based framework for the taxation of the digital economy since 1996 however a concrete solution is yet to be found. Upon realising the potential revenue, Zimbabwe implemented a unilateral tax policy. The revenue realised from such policies however does not match the potential that could be realised. The objective of this study was to examine challenges of implementing a broader digital tax policy in Zimbabwe. The study adopted a qualitative approach because the study was explorative. Data was collected using in depth interviews. The population of the study consisted of tax experts drawn from the Zimbabwe revenue authority (ZIMRA), private sector tax practitioners, development partners supporting taxation administration programs in the country and Civic Society Organisations (CSOs) interested in the area of the taxation. Based on the principle of saturation, a total of 12 tax experts were interviewed. A six-stage thematic analysis was used to analyse data. The study revealed that the systematic challenges that are hindering Zimbabwe from enacting a broader digital tax policy are lack of information, lack of technology and the unilateral stance Zimbabwe has adopted. The study concluded that these challenges can be addressed. Notwithstanding this, international co-operation is paramount.