The Effects of Taxpayer Education Programs on Voluntary Tax Compliance amongst SMEs in the Fast Foods Industry in Zimbabwe: Systematic Literature Review

Abstract

This literature review critically assesses the impact of taxpayer education programs on tax compliance by Small and Medium Enterprises (SMEs) in Zimbabwe's fast-food industry. Given the sector's economic importance, the study aims to synthesize existing research on how these programs affect SMEs' understanding of tax regulations, awareness of compliance benefits, and intentions to comply. It systematically analyses methodologies, findings, and limitations of prior studies, employing meta-analysis for quantitative research and qualitative assessment for deeper insights. This review highlights the potential of taxpayer education to enhance voluntary tax compliance among SMEs in Zimbabwe's fast-food industry. Its findings have implications for policymakers, tax authorities, and practitioners seeking to improve tax compliance strategies. These insights can inform more tailored and effective educational interventions, ultimately benefiting government revenue, business sustainability, and economic growth in Zimbabwe.