Publications
Publication
Technology Evolution and Tax Compliance: Evidence from Rwanda
African Tax Administration Paper 30
Information technology (IT) has great potential to help increase taxpayer compliance and revenue collection. Despite the increasing use of IT solutions by African tax administrations, evidence on its effectiveness remains limited. In Rwanda, the Revenue Authority introduced a more advanced...
1 September 2023
Brief
Technology and Tax: Adoption and Impacts of E-services in Rwanda
ICTD Research in Brief; 88
Many low-income countries are increasingly digitising their tax services, which can bring a range of benefits, from reducing compliance costs and improving record-keeping, to limiting opportunities for corruption and increasing fairness in the tax system. However, the success of these benefits...
5 June 2023
Working Paper
Technology and Tax: Adoption and Impacts of E-services in Rwanda
ICTD Working Paper; 153
Many low-income countries are increasingly digitising various tax services, usually motivated by efforts to increase efficiency and transparency and reduce the burden of compliance for taxpayers. However, where awareness and adoption are suboptimal, tax e services may produce only partial...
1 May 2023
Brief
Digital Merchant Payments as a Medium of Tax Compliance
ICTD Research in Brief; 87
Consumers in Africa increasingly pay for their purchases through mobile money, especially since the pandemic. These transactions are known as digital merchant payments. Rwandan consumers can choose between using standard mobile money services or a specific service only for digital merchant...
16 March 2023