Country of focus

Rwanda

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Our work in Rwanda

Working Paper

The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda

October 2021
Giulia Mascagni, Fabrizio Santoro

Research in Brief

The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-level VAT Data

May 2021
Giulia Mascagni, Adrienne Lees

African Tax Administration Paper

Using administrative data to assess the impact of the pandemic in low-income countries: An application with VAT data in Rwanda

March 2021
Giulia Mascagni, Adrienne Lees

Partner Publication

Simulating the Impact of Covid-19 on Formal Firms in Rwanda

September 2020
Adrienne Lees, Giulia Mascagni, Fabrizio Santoro

Research in Brief

Tax Compliance of Wealthy Individuals in Rwanda

July 2020
Jalia Kangave, Kieran Byrne, John Karangwa

Working Paper

Tax Compliance of Wealthy Individuals in Rwanda

July 2020
Jalia Kangave, Kieran Byrne, John Karangwa

Research in Brief

Active Ghosts: Nil-filing in Rwanda

July 2020
Giulia Mascagni, Fabrizio Santoro, Denis Mukama, Naphtal Hakizimana

Working Paper

Active Ghosts: Nil-filing in Rwanda

May 2020
Giulia Mascagni, Fabrizio Santoro, Denis Mukama, John Karangwa, Naphtal Hakizimana
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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ICTD secures $1m from Founders Pledge to support collaborative research to strengthen tax administration
6 August 2026

ICTD secures $1m from Founders Pledge to support collaborative research to strengthen tax administration

Max Gallien
The International Centre for Tax and Development has secured US$1 million from Founders Pledge to fund a new three-year programme…
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ICTD early-career researchers submit PhDs, advancing tax research in low-income countries
10 March 2026

ICTD early-career researchers submit PhDs, advancing tax research in low-income countries

Adrienne Lees, Sripriya Iyengar Srivatsa

The International Centre for Tax and Development (ICTD) is proud to announce that two of its early-career researchers, Adrienne Lees…

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Taxing Smarter: How Research Collaboration is Strengthening Tax Systems in Africa
21 July 2025

Taxing Smarter: How Research Collaboration is Strengthening Tax Systems in Africa

Amidst growing fiscal pressures, rising debt service costs, and shrinking aid budgets, strengthening domestic resource mobilisation (DRM) has become an…

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The implications of digital payments for tax administration – Insights from the Inclusive FinTech Forum 2025
10 April 2025

The implications of digital payments for tax administration – Insights from the Inclusive FinTech Forum 2025

Ludovic Bernad, Fabrizio Santoro

What is the potential of digital finance, a cashless economy and system interoperability for strengthening tax administration in lower- and…

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ICTD-RRA conference discusses future of digital tax administration
20 December 2024

ICTD-RRA conference discusses future of digital tax administration

Martin Hearson, Giulia Mascagni
More than 100 experts and policymakers across Africa gathered in a conference in Kigali, Rwanda last week to discuss the…
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ICTD policy impact featured in Institute of Development Studies’ latest Annual Review
6 September 2024

ICTD policy impact featured in Institute of Development Studies’ latest Annual Review

Among IDS’ successes highlighted in its Annual Review 2023-24 was the pioneering research by ICTD that led to a change…
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Current

Quis custodiet ipsos custodes? Experimental evidence of tax advice in Rwanda

Start date: 02/12/2024

Current

Tax Officials and Tax Compliance: Attitudes to Enforcement and Implications on Taxpayer Compliance

Start date: 01/01/2022

Completed

The interpersonal side of tax compliance: interactions between taxpayers and tax officials in Rwanda

Current

Examining Digital Payments in Rwanda as a Medium for Tax Compliance

Start date: 02/01/2022

Completed

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

Start date: 01/01/2022

Current

Comparison of Taxation of DFS Versus Traditional Financial Services in Nine African Countries

Start date: 01/01/2022

Current

Revenue shortfalls from domestic and trade taxes in the wake of COVID: evidence from Eswatini, Rwanda, Uganda, Sierra Leone and South Africa

Start date: 04/05/2020

Current

ICTD-RRA National Taxpayer Survey

Start date: 06/01/2020
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