Mpofu, Favourate Y. Sebele - In: Open economics 4 (2021) 1, pp. 72-97
externalities, regulating trade, stimulating representation and achieving tax justice as well as building state accountability and … mobilisation, hence the rejuvenated focus to bring the sector into the tax baskets. Through a critical literature review, this … study sought to identify the varying motivations tabled by the various stakeholders (policymakers, scholars and tax …