Country of focus

Rwanda

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Our work in Rwanda

Working Paper

Tax Implications of Cashless Payments: Micro Evidence from African Countries

August 2026
Lucia Rossel, Fabrizio Santoro

Research in Brief

Tax Implications of Cashless Payments: Micro Evidence from Africa

July 2026
Lucia Rossel, Fabrizio Santoro

Partner PublicationPolicy Brief

Reforming Self-Declaration Property Tax Systems: Illustrations from Rwanda

January 2026
Wilson Prichard, Colette Nyirakamana, Regan McCort

Partner Publication

Digital Payments: Opportunities and Challenges for African Tax Administrations

October 2025
Fabrizio Santoro, Lucia Rossel

Research in Brief

The Interpersonal Side of Tax Compliance: Interactions Between Taxpayers and Tax Officials in Rwanda

September 2025
Giulia Mascagni, Celeste Scarpini, Denis Mukama, Fabrizio Santoro, Naphtal Hakizimana

Journal Article

Trading away tax sovereignty? How trade rules shape taxation of the digital economy in Africa

March 2025
Karishma Banga, Alexander Beyleveld, Martin Luther Munu

Working Paper

The Interpersonal Side of Tax Compliance: Interactions Between Taxpayers and Tax Officials in Rwanda

January 2025
Giulia Mascagni, Celeste Scarpini, Denis Mukama, Fabrizio Santoro, Naphtal Hakizimana

Research in Brief

Implementation Obstacles and Political Appeal of Environmental Taxes in Sub-Saharan Africa: Reflections from Selected Countries

July 2024
Giovanni Occhiali, Evert-jan Quak
Technology and taxation: Unveiling a new world of opportunities but also challenges, at international socioeconomics
19 September 2023

Technology and taxation: Unveiling a new world of opportunities but also challenges, at international socioeconomics conference

Ludovic Bernad, Fabrizio Santoro
Digital finance is experiencing rapid evolution, with governments and economies becoming increasingly digitalised. For tax systems, the implications are profound….
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Kenya is going digital to boost tax revenue – there are lessons to learn from other African countries
11 August 2023

Kenya is going digital to boost tax revenue – there are lessons to learn from other African countries

Celeste Scarpini, Fabrizio Santoro

Many African tax authorities have weak capacity to raise revenue. From 1990 to 2020, sub-Saharan African countries on average collected…

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Electronic tax administration: Insights from Rwanda where manual practices persist
6 July 2023

Electronic tax administration: Insights from Rwanda where manual practices persist

Fabrizio Santoro, Kelbesa Megersa
The Rwandan government has been trying to digitalise the economy since 2015, however new evidence from ICTD reveals that not…
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Tackling the hidden costs of taxation: Can digitalisation help?
14 April 2023

Tackling the hidden costs of taxation: Can digitalisation help?

Adrienne Lees
Non-compliance can be down to more than just intentional evasion – taxpaying can be time-consuming, complicated and costly. Tackling compliance…
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Can real-time electronic invoicing fix VAT's problem?
12 April 2023

Can real-time electronic invoicing fix VAT’s problem?

Adrienne Lees
VAT’s self-enforcement mechanism is powerful and also its greatest weakness. In Rwanda, China and Ethiopia, e-invoicing systems show promising early…
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Mobile-money taxation in East Africa: Harmonisation or laissez-faire?
8 September 2022

Mobile-money taxation in East Africa: Harmonisation or laissez-faire?

Hannelore Niesten
Regional tax harmonisation is controversial, with compelling arguments for and against. Is it desirable? Or beneficial? And if so, to…
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Leveraging Technology for Enhanced Tax Administration: Insights from the 2nd RRA Research Conference
10 February 2024

Leveraging Technology for Enhanced Tax Administration: Insights from the 2nd RRA Research Conference

Fabrizio Santoro, Denis Mukama

On February 9, 2024, the Rwanda Revenue Authority (RRA) and the International Centre for Tax and Development (ICTD) co-hosted the…

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Rethinking mass tax registration campaigns: challenges and solutions
15 November 2023

Rethinking mass tax registration campaigns: challenges and solutions

Taxpayer registration has been a primary concern for revenue administrations. While these bodies have recently been investing significant efforts into…

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African revenue authority researchers gather to share insights on driving evidence-based tax policy
4 April 2023

African revenue authority researchers gather to share insights on driving evidence-based tax policy

The ICTD hosted a four-day workshop which brought together a group of partners from the research departments of the tax…

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Job Opportunity: Programme Manager, DIGITAX
6 April 2022

Job Opportunity: Programme Manager, DIGITAX

Closing date for applications: Saturday, 30th April 2022 The International Centre for Tax and Development is seeking a Programme Manager…

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ICTD's Giulia Mascagni featured on IMF podcasts in conversation with Mick Keen
17 March 2022

ICTD’s Giulia Mascagni featured on IMF podcasts in conversation with Mick Keen

ICTD Research Director Dr Giulia Mascagni has been featured in two episodes of the IMF’s TADAT podcast, sharing the latest…

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In Remembrance of Agnes Kanyangeyo
2 March 2022

In Remembrance of Agnes Kanyangeyo

It is with great sadness that we would like to inform our wider network of the passing of Agnes Kanyangeyo,…

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Current

Capacity building program with Uganda and Rwanda revenue authorities

Start date: 01/05/2019

Completed

Taxation of High Net Worth Individuals (HNWIs) in Rwanda

Start date: 26/11/2018

Current

Focus Group Discussion on the VAT system in Rwanda

Start date: 21/01/2019
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