Impact of Electronic Tax System Implementation on Efficient Revenue Collection in Rwanda; A Study of Rwanda Revenue Authority Gasabo District
DOI:
https://doi.org/10.53819/81018102t2268Abstract
Rwanda Revenue Authority had in the recent past experienced low revenue collections and a weak and ineffective tax administration and collection system. This was believed to be due to manual administration system characterized by low tax collections and poor record keeping that made the Rwanda Revenue Authority not to meet its budgets. This research was conducted to ascertain the impact of electronic tax system implementation and efficient revenue collection in Rwanda. This research had three specific objectives namely, to analyze the effect of internet payment/filing on tax collection in Rwanda, to examine the effect of mobile payments on tax collection in Rwanda and to establish the effect of electronic billing machines on tax collection in Rwanda. The study was designed in a way that provided insight to the tax administrators and policymakers in the government on the way forward as far as making the system acceptable and friendly to the taxpayers. The research was undertaken in Rwanda Revenue Authority head offices in Kigali; with a time, frame of two months. The study used a descriptive research design with a survey population of 75 staff of the RRA. The population of the study included all the 75 staff sampled in Rwanda Revenue Authority hence a census approach was applied. The researcher used secondary data from the Rwanda Revenue Authority. Descriptive statistics, such as frequencies and percentages, were used to summarize and present the survey responses. Inferential statistical tests, such as regression analysis tests, were conducted to examine relationships and associations between variables. Qualitative data from interviews were transcribed and analyzed using thematic analysis. The themes and factors leading to the impact of electronic tax system on revenue collected were identified, summarized, and reported. This study was relevant because it embraced technological advancement tools that transform businesses. The government being a service provider is obligated to embrace technology in order to reduce operational costs in terms of stationery, and transaction costs and to enable taxpayers to be compliant anywhere in the world and at any time. The e-tax system was introduced at a time when the government was championing the digitization of its ministerial processes as a way of enhancing service delivery to the citizens hence the need to research in this area.
Keywords: Electronic Tax System Implementation, Efficient Revenue Collection, Rwanda Revenue Authority, Gasabo District, Rwanda
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