Evaluating tax education programs for SMES: Efforts by Zimbabwean tax authorities

Small to Medium Enterprises (SMEs) are critical to Zimbabwe's economic growth, yet they remain one of the most non-compliant sectors concerning taxation. This study evaluates the tax education programs offered by Zimbabwean tax authorities, particularly the Zimbabwe Revenue Authority (ZIMRA), to foster tax compliance among SMEs. Using a qualitative research design, the study explored tax officers' and SME operators' perceptions through in-depth interviews. Findings reveal that although Zimbabwean tax authorities have initiated several educational programs, these are fragmented, inadequately funded, and not fully tailored to the unique needs of SMEs. Challenges such as low outreach, complex tax language, and limited practical training impede the effectiveness of these programs. The study recommends more inclusive, accessible, and practical tax education initiatives to foster voluntary compliance among SMEs.