This study explores how digital payment data can be used to solve tax compliance challenges in Rwanda by identifying the potential that digital transactions can have on tax compliance, perceptions, and the tax administration’s efficacy.


Ludovic Bernad

Ludovic Bernad is a Supply Chain Specialist living in Rwanda. His interests include freight transport payments via mobile money, streamlining trade, and financial payment mechanisms, with a focus on Africa.

Yves Nsengiyumva

Yves Nsengiyumva is a researcher and community engagement specialist working on socio-economic development initiatives in Rwanda. He's a management consultant and also the in-country analyst for Euromonitor International.

Benjamin Byinshi

Benjamin Byinshi is a Senior Analyst who uses the mixed method research approach in agriculture and socio-economics related projects. His current focus is tax compliance, value chains and investment methods and analysis. Surveys he’s managed include Trade survey for National AfCFTA Strategy for Rwanda, Evaluation of the Local Competitiveness Facility Fund of Agriculture value chains, and Operationalisation of the Economic Recovery Fund for Manufacturing and MFIs/SACCOs in Rwanda.

Fabrizio Santoro

Fabrizio is a Research Fellow at the Institute of Development Studies, and the Research Lead for the second component of the ICTD's DIGITAX Research Programme. His main research interests relate to governance, public finance, and taxation, with a strong focus on impact evaluation methodologies and statistical analysis. He holds a PhD in Economics from the University of Sussex.

Project Outputs

Working Paper
Technology and Tax: Adoption and Impacts of E-services in Rwanda