Article : Critical Analysis On The Understanding Of The Benefits Of Pay As You Earn (PAYE) Taxation System By Government Employees. Case Of State University Lecturers In Bulawayo

Title

Critical Analysis On The Understanding Of The Benefits Of Pay As You Earn (PAYE) Taxation System By Government Employees. Case Of State University Lecturers In Bulawayo

Author

Tawanda Dzama, Barbara Mbuyisa

The study sought to evaluate the understanding on the benefits of Pay As You Earn (PAYE) taxation system by state university lecturers.  The main objective was to establish state university lecturers’ level of awareness on the benefits which they entitled to, when they pay PAYE. A sample of 30 lecturers - 10 from Zimbabwe Open University, 15 from National University of Science and Technology and 5 from Lupane University was selected using convenience sampling technique. A self-administered question was used as the research instrument. The descriptive data was analysed through use of the Microsoft excel software. The study showed that lecturers lack knowledge on the benefits they derive from paying PAYE.

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