Favourate. Y Mpofu | Taxation | Research Excellence Award

Published on by Business Global Awards

Research Excellence Award

Favourate. Y Mpofu,
National University of Science and Technology, Zimbabwe

Favourate. Y Mpofu
Affiliation National University of Science and Technology
Country Zimbabwe
Scopus ID 57854286400
Documents 30
Citations 750
h-index 12
Subject Area Taxation
Event Business Global Awards
ORCID 0000-0002-6309-1697

Favourate. Y Mpofu is a Zimbabwean academic and researcher specializing in taxation, accounting sciences, financial inclusion, digital transformation, and public finance policy. She serves as Professor in the Department of Accounting Sciences at the National University of Science and Technology, Zimbabwe, where she contributes to teaching, postgraduate supervision, and interdisciplinary research development. Her scholarly work focuses on taxation systems in developing economies, digital financial services, transfer pricing, artificial intelligence in accounting, and sustainability-oriented fiscal policy.[1] Her publications in peer-reviewed journals and edited scholarly volumes have contributed to contemporary discussions surrounding tax administration, digital economies, and financial inclusion within African and emerging market contexts.[2]

Abstract

Favourate. Y Mpofu in the field of taxation and accounting sciences. Her research portfolio encompasses taxation policy, transfer pricing, informal sector taxation, digital financial inclusion, sustainability-oriented fiscal frameworks, and the integration of artificial intelligence within financial systems and accounting education. Through extensive publication activity, conference participation, postgraduate supervision, and community engagement, she has contributed to contemporary debates on taxation reforms and digital transformation in developing economies.[3] Her work demonstrates interdisciplinary engagement across finance, governance, sustainability, and digital policy frameworks, positioning her research within broader discussions on economic development and institutional transformation in Africa.[4]

Keywords

Taxation, Transfer Pricing, Digital Financial Inclusion, Accounting Sciences, Artificial Intelligence, Sustainable Development Goals, Informal Sector Taxation, Fiscal Policy, Digital Economy, Financial Governance, Revenue Mobilisation, Zimbabwe

Introduction

Favourate. Y Mpofu has developed an academic profile grounded in accounting sciences, taxation, and digital economic policy research. She currently serves as Professor in the Department of Accounting Sciences at the National University of Science and Technology, Zimbabwe, following earlier appointments as Associate Professor, Lecturer, and Post-Doctoral Research Fellow at the University of Johannesburg.[1] Her educational background includes a PhD in Economics and Management Sciences with specialization in Taxation, together with graduate qualifications in finance, accounting, and tertiary education.[5]

Her research activity has focused primarily on the intersection between taxation systems and socio-economic development in emerging economies. Areas of investigation include digital taxation, informal sector compliance, transfer pricing regulation, sustainability taxation, governance quality, and the role of digital technologies in accounting and finance.[6] She has also contributed methodological scholarship concerning qualitative research saturation, sampling controversies, and digital qualitative research methods.[7]

Research Profile

Favourate. Y Mpofu’s academic profile reflects sustained engagement with taxation systems, accounting education, digital transformation, and sustainable development policy. Her research activities extend across peer-reviewed journals, edited scholarly books, conference proceedings, and postgraduate supervision.[1] Her work has addressed emerging concerns surrounding taxation in the digital economy, artificial intelligence in auditing, transfer pricing regulation, and the socio-economic implications of digital financial systems in African economies.[4]

In addition to scholarly publishing, she has supervised postgraduate dissertations related to tax compliance, fintech regulation, digital financial services taxation, revenue management systems, and accounting system reforms in Zimbabwe.[2] Her involvement in university governance, research fellowships, conference presentations, and community engagement initiatives further reflects an integrated academic and policy-oriented research profile.[3]

Research Contributions

Favourate. Y Mpofu’s scholarly contributions have concentrated on several interconnected research domains relevant to contemporary fiscal governance and digital transformation in developing economies. Her work on informal sector taxation and presumptive tax systems has examined compliance challenges, revenue mobilisation strategies, and the relationship between governance quality and taxpayer behaviour in Zimbabwe and other African contexts.[6]

Another major component of her research concerns transfer pricing regulation and multinational enterprise taxation. Her publications have investigated enforcement mechanisms, dispute resolution processes, base erosion and profit shifting, and the implementation challenges associated with transfer pricing rules in developing countries.[2]

Her recent scholarship has increasingly explored the implications of digital transformation within taxation and accounting systems. These studies include analyses of digital financial inclusion, digital financial service taxes, artificial intelligence in auditing, accounting education in the digital era, and the taxation of digital economies.[5] She has also contributed to debates concerning sustainability and environmental taxation through publications on green taxes, carbon credits, sustainable development goals, and climate-related fiscal policy frameworks.[4]

  • Research on informal sector taxation and compliance mechanisms in African economies
  • Studies addressing transfer pricing enforcement and multinational taxation
  • Publications concerning digital financial inclusion and digital taxation
  • Analysis of artificial intelligence applications in auditing and accounting education
  • Methodological scholarship in qualitative research and digital research environments
  • Research concerning sustainable development, green taxation, and financial governance

Publications

Favourate. Y Mpofu has authored and co-authored numerous scholarly publications in peer-reviewed journals and edited academic books. Selected publications include the following:

  1. Mpofu, F. Y. (2024). Prospects, Challenges, and Implications of Deploying Artificial Intelligence in Tax Administration in Developing Countries. Studia Universitatis Babes Bolyai-Negotia.
    https://doi.org/10.24193/subbnegotia.2024.3.02
  2. Sebele-Mpofu, F. Y., Mashiri, E., & Schwartz, S. C. (2021). An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries. Cogent Business & Management.
    https://doi.org/10.1080/23311975.2021.1944007

Research Impact

Favourate. Y Mpofu’s scholarly activities is reflected through publication output, citation performance, postgraduate supervision, conference engagement, and policy-oriented collaboration. Her Scopus-indexed profile records substantial citation activity and a measurable h-index associated with her contributions to taxation, accounting, and financial governance scholarship.[2]

Her work has informed discussions on digital taxation frameworks, financial inclusion strategies, and transfer pricing governance in developing economies. In addition to academic dissemination, she has collaborated with organizations including the Zimbabwe Coalition on Debt and Development, the Public Policy Research Institute of Zimbabwe, and various academic institutions on issues related to tax justice, revenue mobilisation, and sustainability policy.[6]

Favourate. Y Mpofu has also contributed to academic mentorship through postgraduate supervision and dissertation examination activities across multiple universities. Her supervision portfolio includes research concerning digital financial services taxation, fintech regulation, tax compliance systems, and accounting innovation within Zimbabwean and regional contexts.[7]

Award Suitability

Favourate. Y Mpofu’s academic portfolio demonstrates sustained scholarly engagement in taxation, accounting sciences, and digital economic policy research. Her contributions to the study of taxation in developing economies, transfer pricing governance, financial inclusion, and artificial intelligence applications in accounting illustrate interdisciplinary relevance and contemporary significance.[3]

Her publication record, conference participation, research grants, postgraduate supervision activities, and institutional leadership responsibilities collectively support recognition within the context of a Research Excellence Award. The breadth of her research contributions and her continued engagement with policy-oriented issues affecting African economies align with the objectives commonly associated with international academic recognition programs.[5]

  • Extensive publication activity in peer-reviewed academic journals
  • Research leadership in taxation and digital financial policy studies
  • Active involvement in postgraduate supervision and academic mentorship
  • Interdisciplinary scholarship connecting taxation, sustainability, and digital transformation
  • Participation in international conferences and collaborative research initiatives

Conclusion

Favourate. Y Mpofu has established a substantial scholarly presence within taxation, accounting sciences, and digital economic policy research. Her contributions span theoretical analysis, applied fiscal policy research, methodological scholarship, and postgraduate academic mentorship. Through sustained publication activity, interdisciplinary collaboration, and engagement with emerging issues affecting developing economies, she has contributed to contemporary academic and policy discourse surrounding taxation, financial governance, and digital transformation.[1] Her academic achievements and research profile collectively support recognition within international research excellence initiatives and scholarly award platforms.[5]

References

  1. Elsevier. (n.d.). Scopus author details: Favourate Y Mpofu, Author ID 57854286400. Scopus.
    https://www.scopus.com/authid/detail.uri?authorId=57854286400
  2. Mpofu, F. Y. (2024). Digital currencies: Is Africa ready?.
    https://www.ceeol.com/search/article-detail?id=1230697
  3. Mpofu, F. Y. (2022). Green Taxes in Africa: Opportunities and Challenges for Environmental Protection, Sustainability, and the Attainment of Sustainable Development Goals. Sustainability.
    https://doi.org/10.3390/su141610239
  4. Mpofu, F. Y. (2022). Taxation of the Digital Economy and Direct Digital Service Taxes: Opportunities, Challenges, and Implications for African Countries. Economies.
    https://doi.org/10.3390/economies10090219
  5. Sebele-Mpofu, F. Y. (2020). Saturation controversy in qualitative research: Complexities and underlying assumptions. Cogent Social Sciences.
    https://doi.org/10.1080/23311886.2020.1838706
  6. Sebele-Mpofu, F. Y. (2021). Taxing the informal sector through presumptive taxes in Zimbabwe. Journal of Accounting and Taxation.
    https://academicjournals.org/journal/JAT/article-full-text/048F92F67467
  7. Sebele-Mpofu, F. Y., Mashiri, E., & Korera, P. (2021). Transfer Pricing Audit Challenges and Dispute Resolution Effectiveness in Developing Countries with Specific Focus on Zimbabwe. Accounting, Economics, and Law: A Convivium.
    https://doi.org/10.1515/ael-2021-0026