A TRAINING FRAMEWORK FOR ENHANCING TAXPAYER EDUCATION AND
COMPLIANCE IN ZIMBABWE: BRIDGING THE GAP FOR SUSTAINABLE TAX REVENUE

A TRAINING FRAMEWORK FOR ENHANCING TAXPAYER EDUCATION AND
COMPLIANCE IN ZIMBABWE: BRIDGING THE GAP FOR SUSTAINABLE TAX REVENUE

MOSES ZINGWINA

TAFADZWA JIMU

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

ZJBEM

2025