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Taxpayer education is the process of informing and engaging current and future taxpayers, with a view of fostering and enhancing a culture of compliance and good “tax morale” among citizens1. Taxpayer education is the bridge linking tax administrations and citizens. It is a key tool that tax administrators can use to transform and foster a tax-paying culture2. Taxpayer education involves educating citizens about the whole taxation process3 and why they should pay tax to promote increased compliance.

Taxpayer education has gained prominence in current tax administrations since the mid-2000’s due to increased efforts by current tax administrations to increase voluntary compliance. In the past, tax administrations concentrated most of their efforts and resources on the enforcement of tax compliance and reducing tax evasion.However, it is now widely believed that education, combined with realtime information of taxpayers about their rights and obligations forsters compliance.