ICTD-RRA National Taxpayer Survey

Project Researchers: Giulia Mascagni & Fabrizio Santoro
Past Project

In 2016 the Rwanda Revenue Authority (RRA) conducted a taxpayer survey in collaboration with GIZ. The survey included 1,294 small and medium taxpayers (60% in Kigali, 40% from all other districts) and the main goal was to investigate taxpayers’ knowledge of the tax system, opinions on taxes/fees, public use of tax revenues, attitudes and tax compliance behavior. RRA has now requested that a similar taxpayer survey is conducted in 2019/20, to feed into the 2020/2021 RRA’s Compliance Strategy and eventually inform tax policy and improve voluntary compliance. This project builds on the on-going collaboration between ICTD and RRA, which involved multiple projects on tax compliance and taxpayer knowledge. This body of work will serve as background for this project and inform the design of the taxpayer survey.