Information Communication Technology Tax Reforms and Tax Compliance in Rwanda Case of Rwanda Revenue Authority in Gasabo District

Daniel Twesige; Faustin Gasheja; Jonas Baryandama; Uwamahoro Alexis

Information Communication Technology Tax Reforms and Tax Compliance in Rwanda Case of Rwanda Revenue Authority in Gasabo District

Daniel Twesige * § senior lecturer

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Faustin Gasheja

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Jonas Baryandama

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Uwamahoro Alexis

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§ University of Rwanda

Information Communication Technology Tax Reforms and Tax Compliance in Rwanda Case of Rwanda Revenue Authority in Gasabo District

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Abstract

The purpose of this study was to examine the contribution of ICT tax reforms in the tax compliance in Rwanda Taking Gasabo district as the case study. Objective: The objectives of the study were to assess the various ICT tax reforms and their contribution on tax compliance in Rwanda and to establish a relationship between ICT tax reforms and tax compliance in Rwanda. Descriptive and explanatory research design was used. The study population comprised of 128 employees of RRA from which 56 were selected using the Yemen’s formula. Data was collected from both primary and secondary sources using questionnaire and documentation. The findings from the survey revealed that ICT tax reforms have contributed significantly on the tax compliance in Rwanda. The results further revealed a strong relationship between ICT tax reforms and tax compliance in Rwanda. The researchers recommended that although, a strong relationship between variables were identified, ICT tax reforms only contributes 56% on the tax compliance, other factors such as tax education and tax penalties should be enhanced to increase the tax compliance.

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

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How to Cite This Article

Daniel Twesige, Faustin Gasheja, Jonas Baryandama, Uwamahoro Alexis. 2019. "Information Communication Technology Tax Reforms and Tax Compliance in Rwanda Case of Rwanda Revenue Authority in Gasabo District". Global Journal of Management and Business Research - B: Economic & Commerce GJMBR-B Volume 19 (GJMBR Volume 19 Issue B4).

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GJMBR Volume 19 Issue B4

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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GJMBR-B Classification JEL Code: H20

Submission ReceivedDecember 15, 2018
Peer Review Double Blind
Handling Editor
Accepted January 4, 2019
Published January 15, 2019

Version of record

v1.2

Issue date

September 4, 2019

Language

English

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Article Matrices

Total Score: 151

Country: Rwanda

Subject: Global Journal of Management and Business Research

Authors: Daniel Twesige, Faustin Gasheja, Jonas Baryandama, Uwamahoro Alexis (PhD/Dr. count: 0)

View Count (all-time): 266

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Publish Date: 2019 01, Tue

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Total Views: 735

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