A Training Framework for Enhancing Taxpayer Education and Compliance in Zimbabwe: Bridging the Gap for Sustainable Tax Revenue

Abstract

This paper proposed a novel training framework for enhancing taxpayer education and compliance in Zimbabwe, with a focus on bridging the gap for sustainable tax revenue. The study addressed the pressing challenge of low tax compliance within the informal economic sector, identifying the absence of an effective taxpayer education system as a critical catalyst for this research. The purpose of the study was to devise an innovative training framework tailored to improve tax compliance and revenue collection efficiency. Employing a mixed method approach deemed effective for a complex subject, data were gathered through structured questionnaires and in-depth interviews. The findings of this study revealled that the existing presumptive tax system was ineffective, and compliance remained low due to inadequate taxpayer education. Based on the results, the study developed a comprehensive contemporary training framework specifically designed to enhance taxpayer education and compliance in Zimbabwe’s informal economic sector. The study, therefore, advocated for the adoption of the proposed framework to improve tax literacy, streamline compliance processes, and bolster sustainable economic growth and inclusivity.