Corporate Social Responsibility and performance of State Owned Enterprises, a case of the Zimbabwe Revenue Authority

Abstract

The research investigates whether corporate social responsibility has influenced the tax base, client’s compliant levels, employee motivation and general understanding and appreciation of what the taxman does. The objectives of the research is to determine if corporate social responsibility enhances ZIMRAs reputation, establish if there is a link between corporate social responsibility and revenue collection, establish stakeholder perceptions on ZIMRAs corporate social responsibility, and to find strategies on how to improve CSR activities at ZIMRA. The research employs both qualitative and quantitative designs in each approach. The research was quantitative since the research was to identify a statistical relationship between corporate social responsibility and revenue collection, stakeholder perception and reputation, and if strategies improve ZIMRAs corporate social responsibility. The qualitative paradigm was also used to triangulate results from the questionnaires. The study established that for a quasi-government organisation like ZIMRA that as revenue increases CSR expenditure decreases. It also established that CSR improves ZIMRA’s reputation and stakeholder perception whilst strategy improves ZIMRAs corporate social responsibility. The study recommends Smart Partnering, engaging in internal CSR, standardising CSR and increase of donations. Areas for further study involve looking at the place of state owned enterprises in CSR activities, especially those that have an environmental effect. The place and role of parastatals or state – owned enterprises in CSR issues need further research to establish the levels of CSR that they have to engage in as a prescription to easing socio – economic problems faced by society.