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                <text>A TRAINING FRAMEWORK FOR ENHANCING TAXPAYER EDUCATION AND&#13;
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&#13;
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                <text>MOSES ZINGWINA</text>
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                <text>TAFADZWA JIMU </text>
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                <text>This paper proposed a novel training framework for enhancing taxpayer education and&#13;
compliance in Zimbabwe, with a focus on bridging the gap for sustainable tax revenue. The&#13;
study addressed the pressing challenge of low tax compliance within the informal economic&#13;
sector, identifying the absence of an effective taxpayer education system as a critical catalyst&#13;
for this research. The purpose of the study was to devise an innovative training framework&#13;
tailored to improve tax compliance and revenue collection efficiency. Employing a mixed-&#13;
method approach deemed effective for a complex subject, data were gathered through&#13;
structured questionnaires and in-depth interviews. The findings of this study revealled that the&#13;
existing presumptive tax system was ineffective, and compliance remained low due to&#13;
inadequate taxpayer education. Based on the results, the study developed a comprehensive&#13;
contemporary training framework specifically designed to enhance taxpayer education and&#13;
compliance in Zimbabwe’s informal economic sector. The study, therefore, advocated for the&#13;
adoption of the proposed framework to improve tax literacy, streamline compliance processes,&#13;
and bolster sustainable economic growth and inclusivity</text>
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                <text>2025</text>
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        <name>Digitalisation</name>
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        <name>Informal Economy</name>
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        <name>Sustainable Tax Revenue</name>
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        <name>Tax Compliance</name>
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        <name>Taxpayer Education</name>
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                <text>INTERSECTING DIGITAL GOVERNANCE AND SUSTAINABLE DEVELOPMENT GOALS IN&#13;
AFRICA&#13;
&#13;
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                <text>KEITH TICHAONA TASHU</text>
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                <text>The advent of Information and Communication Technologies (ICTs) and the internet has&#13;
revolutionalised the manner in which governments and citizens interact as well as service&#13;
delivery models. Digital tools have the potential to promote sustainable economic&#13;
transformation and development within the 21st Century by ensuring that governments attain&#13;
cost efficiency and effectiveness gains. The successful attainment of Agenda 2030 has become&#13;
a priority for all governments across the globe and Africa is no exception. There is&#13;
acknowledgement that the Agenda 2030 can be driven by digitisation efforts. However, there&#13;
is little scholarly evidence which indicates how digital tools can be incorporated in SDGs&#13;
implementation in Africa. The study adopted extant secondary qualitative literature as the&#13;
research method. Findings, conclusions and recommendations were drawn from documentary&#13;
books, journal articles, working papers and government reports. This study focused on&#13;
examining how ICTs can be incorporated in the SDGs’ implementation trajectory, progress&#13;
made and challenges being faced. The study findings established that despite progress made in&#13;
adopting ICTs by several African countries, most of them have failed to fully embrace ICTs in&#13;
driving the implementation of SDGs. African countries are facing underlying problems which&#13;
include digital divide, lack of political will, lack of skills and limited funding, among others,&#13;
which have been a hindrance towards their digitisation efforts. The study recommended that&#13;
governments in Africa have to invest in regulatory and policy frameworks, source adequate&#13;
funding for digital projects and educate the general populace on ICTs</text>
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