Analysis of tax collection in Rwanda 2008 to 2013:
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Date
2014-06
Authors
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Publisher
Kampala International University, College of Economics and Management
Abstract
The purpose of the study was to make an analysis of tax collection in Rwanda from 2008 to 2013. The specific objectives of the study were to find out the main forms of taxes collected in Rwanda, perform an analysis of variance for tax collection in Rwanda from 2008 to 2013 and the last was to predict the tax collection of Rwanda for the next five years. The study found out that the main forms of tax in Rwanda were; corporate tax that was the highest collected with 15,387,697, followed by staff PAYE with a total collection of 9,511,397, then withholding tax having a total of 4,134,259, followed by VAT with a collection of 2,968,478, and district tax was the least collected with 142,519. The performed tax ANOVA results revealed that F. Computed (21) > F 0.05,4,25 (2.76) thus the researcher rejected the Ho, and concluded that there was a significant difference in mean tax collection for the five forms of taxes.
Which implied that the tax collected differed by type of tax. The researcher’s predication was that that Rwanda would have 6,837,735.87 RWF as the total tax collection for the next five years. The study recommends future research on the impact of withholding tax on economic growth in Rwanda” should be carried out, a correlative study between taxation and economic development in Rwanda is also recommended, and on the factors affecting tax collection in Rwanda.
Description
A Research Dissertation Presented to the College of Economics and Management Sciences in Partial Fulfillment of the Requirement for the Award of Bachelor’s Degree in Economics and Applied Statistics of Kampala International University
Keywords
Tax collection, Rwanda, Bank of Kigali