Tax e-Services in Rwanda: Uptake, Impacts and Shifts after COVID-19

This paper looks at the adoption and impacts of two digital tax tools implemented by the Rwandan Revenue Authority (partners in the study): E-tax, an e-filing platform that works on computers and smartphones, and M-declaration, a simpler app-based solution that works on feature phones, targeted to lower-income taxpayers. The paper looks at the following questions: 1) what drives the adoption and usage of e-services for tax compliance; 2) how does this affect compliance costs and the perceived fairness of the tax system; and 3) how has the current COVID-19 crisis affected the uptake of e-services?