Tax system reform in Rwanda

[摘要] ENGLISH ABSTRACT: The implementation of policy reforms in developing countries continues to benegatively influenced by factors such as difficulties with resource mobilization,the dominance of technocratic policy management advocated by donors, and thepersistence of state centralism.Tax system reforms in Rwanda constitute institutional and policy reforms aimedat improving tax compliance and ultimately the contribution of tax revenue to thenational GDP. But, because of implementation flaws, including among others thescant flow of technical and financial resources; the dominance of a narrowtechnocratic approach in implementation; and indeed the failure of theimplementers to mobilize political resources and constituent support, therealization of the above objective became a less attainable goal.This research examines the institutional and policy reforms in the tax system andthe dynamics of their implementation, through the manipulation of secondary,numerical and textual information/ data on tax system administration in Rwanda.Chapter one of the research deals with the development of the idea to research taxsystem reform and the formulation of the research problem, hypothesis andmethodology. In addition to that, chapter one provides an overview of the taxsystem reform in Rwanda, a comparative insight into the implementation ofreform policies in developing countries, and contemporary experiences in taxsystem reforms. Chapters two and three, which are formative chapters, focusrespectively on the background situations that either influenced or affected taxsystem reform in Rwanda, and the normative requirements for tax systems. Chapter four evaluates the implementation of reform and how it concurs withproblem situations and normatives. Chapter five is summative in that it providesan interpretation and recommendations, as well as a summary of the researchfindings.

[发布机构] Stellenbosch University