| Summary: | Import tax non-compliance is increasing in Malawi. A study was conducted to explore the perceptions of custom managers and agents towards import tax non-compliance with import tax procedures and processes. The design of the study was descriptive and used qualitative data collection and analysis methods. The study was conducted in Malawi’s major border posts of Blantyre and Mwanza in the southern region. A total number of 25 participants were purposively sampled and administered an open-ended data collection tool to collect data using in-depth face-to-face interviews. The qualitative data were analyzed using content analysis. Two themes emerged from the study which were, customs agents' limited knowledge, and corruption. The study results further show that training sessions by the Malawi Revenue Authority created the requisite knowledge to the customs agents which improved import tax compliance. However, corruption needs a long-term solution to change the stakeholders’ mindset. It is recommended that awareness should be created among the stakeholders to change the attitude and perceptions of the Malawian general public towards import tax non-compliance.
|
|---|