EXPLORING THE VIEWS OF GAMBLERS IN ZIMBABWE: A QUALITATIVE ANALYSIS OF THE IMPACT OF WITHHOLDING TAX ON BETTING INTRODUCED IN THE 2025 ZIMBABWE NATIONAL BUDGET SPEECH

The introduction of a withholding tax on betting in Zimbabwe, announced in the 2025 Budget Speech, has sparked significant debate among stakeholders, including gamblers, operators, and policymakers. This qualitative study explores the perspectives of gamblers in Zimbabwe on the withholding tax, focusing on its perceived fairness, impact on gambling behavior, and broader social and economic implications. Using the Theory of Planned Behavior (TPB) as a theoretical framework, the study analyzes how attitudes, subjective norms, and perceived behavioral control influence gamblers' responses to the tax. Data was collected through in-depth interviews and focus group discussions with gamblers and analyzed using thematic analysis. Key findings reveal that many gamblers perceive the tax as unfair, particularly given the economic hardships in Zimbabwe, and express concerns about its impact on their livelihoods. Some gamblers indicate intentions to reduce or cease betting, while others consider alternative, potentially illegal gambling platforms. Trust in government motivations is divided, with skepticism fueled by perceptions of revenue-driven policies and poor public service delivery. Social and cultural factors, such as peer pressure and economic desperation, further shape gamblers' attitudes. The study underscores the need for policymakers to consider the lived experiences and views of gamblers when designing gambling-related tax policies.