IDEAS home Printed from https://ideas.repec.org/a/tec/journl/v19y2021i1p607-630.html
   My bibliography  Save this article

Addressing the Saturation Attainment Controversy: Evidence from the Qualitative Research on Assessing the Feasibility of Informal Sector Taxation in Zimbabwe

Author

Listed:
  • Favourate Y Mpofu

    (North-West University, South Africa)

Abstract

Qualitative Research (hereafter QR) frequently stimulates a great deal of questions and queries on sampling guidelines (techniques, sample sizes and adequacy of samples), data collection as well as analysis. Saturation has been considered a fundamental yardstick to help answer the problematic questions on sampling decisions and to boost validity and rigor in QR. Notwithstanding this, contemporary literature exploring the achievement of saturation point has been comparably sketchy. Most qualitative researchers refer to having reached the point of saturation at some instance in their studies, but without adequately expounding on how and when. This paper documents the steps taken towards reaching saturation and adds to the debate on the body of knowledge on practicable guidelines on how QR can communicate and publish details on the point of saturation. The study is part of a bigger study that adopted a sequential exploratory mixed method research design to evaluate the practicability of taxing the informal sector in Zimbabwe. The qualitative component was employed to gather data and analyse qualitative data, of which the outcomes were used to develop and refine quantitative research instruments (questionnaires) to elicit information on a larger sample. Using data from in-depth interviews with various stakeholders, the study explains how saturation point was achieved during thematic analysis of data and demonstrates how saturation was conceptualised. The study gives a contextual background information on the study (in order to sufficiently situate it), data collection methods and sampling decisions. The study was motivated by the fact that taxation is both a numbers and qualitative information game, yet there are few studies in the finance discipline, especially taxation, that focus on the highly contested saturation concept, its attainment and its reporting in the final publications. The study only focuses on the methodology adopted and how it helped achieve saturation and does not delve into the results of the study in detail.

Suggested Citation

  • Favourate Y Mpofu, 2021. "Addressing the Saturation Attainment Controversy: Evidence from the Qualitative Research on Assessing the Feasibility of Informal Sector Taxation in Zimbabwe," Technium Social Sciences Journal, Technium Science, vol. 19(1), pages 607-630, May.
    • Handle: RePEc:tec:journl:v:19:y:2021:i:1:p:607-630
    as

    Download full text from publisher

    File URL: https://techniumscience.com/index.php/socialsciences/article/view/3307/1255
    Download Restriction: no
    File URL: https://techniumscience.com/index.php/socialsciences/article/view/3307
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Godwin Dube & Daniela Casale, 2019. "Informal sector taxes and equity: Evidence from presumptive taxation in Zimbabwe," Development Policy Review, Overseas Development Institute, vol. 37(1), pages 47-66, January.
    2. Frank van Rijnsoever, 2015. "(I Can’t Get No) Saturation: A Simulation and Guidelines for Minimum Sample Sizes in Qualitative Research," Innovation Studies Utrecht (ISU) working paper series 15-05, Utrecht University, Department of Innovation Studies, revised Oct 2015.
    3. Godwin Dube, 2014. "Informal Sector Tax Administration In Zimbabwe," Public Administration & Development, Blackwell Publishing, vol. 34(1), pages 48-62, February.
    4. Joshi, Anuradha & Prichard, Wilson & Heady, Christopher, 2013. "Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions," Working Papers 11257, Institute of Development Studies, International Centre for Tax and Development.
    5. Anuradha Joshi & Wilson Prichard & Christopher Heady, 2014. "Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research," Journal of Development Studies, Taylor & Francis Journals, vol. 50(10), pages 1325-1347, November.
    6. Benjamin Saunders & Julius Sim & Tom Kingstone & Shula Baker & Jackie Waterfield & Bernadette Bartlam & Heather Burroughs & Clare Jinks, 2018. "Saturation in qualitative research: exploring its conceptualization and operationalization," Quality & Quantity: International Journal of Methodology, Springer, vol. 52(4), pages 1893-1907, July.
    7. Ligomeka, Waziona, 2019. "Expensive to be a Female Trader: The Reality of Taxation of Flea Market Traders in Zimbabwe," Working Papers 14430, Institute of Development Studies, International Centre for Tax and Development.
    8. Ligomeka, Waziona, 2019. "Expensive to be a Female Trader: The Reality of Taxation of Flea Market Traders in Zimbabwe," Working Papers 14419, Institute of Development Studies, International Centre for Tax and Development.
    9. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    10. Joshi, Anuradha & Prichard, Wilson & Heady, Christopher, 2014. "Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research," Working Papers 13663, Institute of Development Studies, International Centre for Tax and Development.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Favourate Y Sebele-Mpofu, 2021. "The Sampling Conundrum in Qualitative Research: Can Saturation Help Alleviate the Controversy and Alleged Subjectivity in Sampling?," International Journal of Social Science Studies, Redfame publishing, vol. 9(5), pages 11-25, September.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. repec:thr:techub:10019:y:2021:i:1:p:607-630 is not listed on IDEAS
    2. Mpofu Favourate Y Sebele, 2021. "Informal Sector Taxation and Enforcement in African Countries: How plausible and achievable are the motives behind? A Critical Literature Review," Open Economics, De Gruyter, vol. 4(1), pages 72-97, January.
    3. Gwaindepi, Abel, 2019. "Domestic revenue mobilization in Sub-Saharan Africa and Latin America: A comparative analysis since 1980," Lund Papers in Economic History 209, Lund University, Department of Economic History.
    4. Favourate Y Sebele-Mpofu & Nomazulu Moyo, 2021. "An Evil to be Extinguished or a Resource to be harnessed-Informal Sector in Developing Countries: A Case of Zimbabwe," Journal of Economics and Behavioral Studies, AMH International, vol. 13(3), pages 53-72.
    5. Max Gallien & Vanessa van den Boogaard, 2023. "Formalization and its Discontents: Conceptual Fallacies and Ways Forward," Development and Change, International Institute of Social Studies, vol. 54(3), pages 490-513, May.
    6. Mohammed Abdullahi Umar & Chek Derashid & Idawati Ibrahim, 2017. "What Is Wrong With the Fiscal Social Contract of Taxation in Developing Countries? A Dialogue With Self-Employed Business Owners in Nigeria," SAGE Open, , vol. 7(4), pages 21582440177, December.
    7. Era Dabla-Norris & Mark Gradstein & Fedor Miryugin & Florian Misch, 2019. "Productivity and Tax Evasion," CESifo Working Paper Series 8002, CESifo.
    8. Munyaradzi Duve & Daniel P. Schutte, 2021. "A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 17(02), pages 27-43.
    9. Godwin Dube & Daniela Casale, 2019. "Informal sector taxes and equity: Evidence from presumptive taxation in Zimbabwe," Development Policy Review, Overseas Development Institute, vol. 37(1), pages 47-66, January.
    10. Lovemore George Mwanandi, 2020. "Impact of Auditing on VAT Compliance: A case study of small VAT operators in Blantyre City of Malawi," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 4(11), pages 326-343, November.
    11. Olatunde Otusanya, Julius & Gbade Adeyeye, Babatunde & Ovienbor, Lucky, 2019. "Informal Sector Taxpayers' Perception Of Influence Of Government Accountability On Voluntary Tax Compliance And The Moderating Role Of Fiscal Exchange," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 8(2), pages 1-20, September.
    12. Mukherjee, Sacchidananda & Rao, R. Kavita, 2017. "Determinants of Registration of Unincorporated Enterprises under State Value Added Tax Act in India," MPRA Paper 81236, University Library of Munich, Germany.
    13. Mukherjee, Sacchidananda & Rao, R. Kavita, 2015. "Factors Influencing Unincorporated Enterprises to Register under Value Added Tax (VAT): An Analysis with Enterprises Survey Data," Working Papers 15/145, National Institute of Public Finance and Policy.
    14. Abel Gwaindepi, 2021. "Domestic revenue mobilisation in developing countries: An exploratory analysis of sub‐Saharan Africa and Latin America," Journal of International Development, John Wiley & Sons, Ltd., vol. 33(2), pages 396-421, March.
    15. Makochekanwa, Albert, 2020. "Informal Economy in SSA: Characteristics, size and tax potential," MPRA Paper 98644, University Library of Munich, Germany.
    16. Indra Abeysekera, 2024. "The Influence of Fiscal, Monetary, and Public Policies on Sustainable Development in Sri Lanka," Sustainability, MDPI, vol. 16(2), pages 1-28, January.
    17. International Monetary Fund, 2016. "Albania: Selected Issues," IMF Staff Country Reports 2016/143, International Monetary Fund.
    18. Pasovic Edin & Efendic Adnan S., 2018. "Informal Economy in Bosnia and Herzegovina – An Empirical Investigation," South East European Journal of Economics and Business, Sciendo, vol. 13(2), pages 112-125, December.
    19. Prichard, Wilson, 2016. "Electoral Competitiveness, Tax Bargaining and Political Incentives in Developing Countries: Evidence from Political Budget Cycles Affecting Taxation," Working Papers 13713, Institute of Development Studies, International Centre for Tax and Development.
    20. Komatsu, Hitomi & Ambel, Alemayehu A. & Koolwal, Gayatri & Yonis, Manex Bule, 2022. "Gender norms, landholdership, and rural land use fee and agricultural income tax in Ethiopia," Land Use Policy, Elsevier, vol. 121(C).
    21. Christine Lewis, 2019. "Raising more public revenue in Indonesia in a growth - and equity-friendly way," OECD Economics Department Working Papers 1534, OECD Publishing.

    More about this item

    Keywords

    Qualitative research; Saturation; thematic analysis; informal sector taxation; in-depth interviews;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tec:journl:v:19:y:2021:i:1:p:607-630. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Tasente Tanase (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.