Understanding Tax Compliance in the Informal Sector in a Developing or Emergent Economy a Case Study of Nyarugenge District Rwanda
Background of the study: Existence of governments and the social and political contracts between the governed and those who govern them is a central feature of modern society. The governed entrust those who govern them with the responsibility to provide security as well as physical and social infrastructure, among others, to live and enjoy quality life. They owe the mutual responsibility, to pay taxes.or other levy to the governers. (Edame & Okoi, 2014). The first known system of taxation was in Ancient Egypt around 3000–2800 BC in the first dynasty of the Old Kingdom. The earliest and most widespread form of taxation were the corvée and tithe. In an organised society, tax is the price paid for civilisation. Such society needs a wellfinanced administrative structure. Therefore, taxation in its different forms has existed as long as society had the minimum elements of government (Taxation Handbook, 2015).
