The Impact of Tax Education on Compliance in Zambia: The Mediating Role of Ethical Perceptions in Mongu District
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Abstract
The study examined the relationship between tax education and taxpayer compliance in Mongu District, Zambia, with a focus on the mediating role of ethical perceptions. Drawing on a sample of 105 individuals who participated in Zambia Revenue Authority (ZRA) tax education programs between 2019 and 2023, the research employed a quantitative design incorporating descriptive statistics, correlation, and regression analysis. Findings revealed that tax education significantly improves ethical perceptions (88.6% of respondents) and has a strong positive correlation with compliance (r = 0.74). Education level emerged as the strongest demographic predictor of compliance (r = 0.40), followed by occupation. Barriers such as complex tax laws and limited program accessibility were also identified. The study concluded that ethical perceptions are a critical pathway through which tax education influences compliance. Recommendations include tailoring educational initiatives to demographic characteristics, simplifying tax legislation, and expanding outreach through digital platforms. The findings offer evidence-based insights for strengthening voluntary tax compliance in underserved rural regions.
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