The paper proposes a novel framework for digitalising tax revenue for the Zimbabwe's informal economic sphere. The study addresses the pressing chalelnge of informal economy taxation, indetifying the absence of a modern (or contemporary) tax framework as a critical catalyst for this study. The...

The purpose of this study was to investigate the barriers and drivers of digitalization in small- and medium-sized enterprises (SMEs). Specifcally, the study aimed to identify the key factors infuencing the adoption and implementation of digital technologies in SMEs, understand the challenges...