Denis Mukama

Denis Mukama is the Assistant Commissioner for Research, Planning and Statistics at the Rwandan Revenue Authority.

Publications

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
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
African Tax Administration Paper

Pathways Into the Tax Net: Better Ways to Register African Taxpayers

May 2024
Edward Groening, Mick Moore, Denis Mukama & Ronald Waiswa
Research in Brief

Pathways Into the Tax Net: Better Ways to Register African Taxpayers

May 2024
Edward Groening, Mick Moore, Denis Mukama & Ronald Waiswa
Journal Article

Teach to comply? Evidence from a taxpayer education program in Rwanda

January 2024
Giulia Mascagni, Fabrizio Santoro & Denis Mukama
Journal Article

The VAT in practice: equity, enforcement, and complexity

August 2022
Giulia Mascagni, Roel Dom, Fabrizio Santoro & Denis Mukama
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News and events

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Event
Wide scenic shot from Ethiopia presenting greenery in the forefront and city skyline in the background. Superimposed on the image in the title on the ATI General Assembly event, dates and logo
23 July 2025
Session: Taxation and the informal economy: lessons and best practices

ICTD is organising at the 2025 ATI General Assembly a technical session on taxation and the informal economy….
Event
The 10th EPRN Annual Research Conference invitation card.
27 June 2024 - 28 June 2024
ICTD at 10th EPRN Annual Economic Research Conference on boosting economic resilience to economic shocks

We are delighted to contribute to the 10th Annual Conference of the Economic Policy Research Network,…
Event
A freight harbor in Zanzibar, Tanzania
16 May 2024
ICTD at the TRA-IGC-REPOA Tax for Growth Conference 2024

Co-hosted by Tanzania Revenue Authority, the International Growth Centre (IGC), and REPOA, the inaugural International Conference…

Research Projects

Completed Project

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

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

The interpersonal side of tax compliance: interactions between taxpayers and tax officials in Rwanda
See all Related Projects