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              <text>A TRAINING FRAMEWORK FOR ENHANCING TAXPAYER EDUCATION AND&#13;
COMPLIANCE IN ZIMBABWE: BRIDGING THE GAP FOR SUSTAINABLE TAX REVENUE&#13;
&#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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