Tax officials are at the forefront of tax administration, and they are the main point of interaction between the revenue authority and taxpayers. As such, they have a crucial role to play in the implementation of adminsitrative and policy measures, including in the delivery of compliance improvement strategies.
Despite their central role in tax administration, research on tax officials is very thin, not only in low-income countries but anywhere in the world. Thus, the need for new research on this topic, both to close the knowledge gap and to inform policy.
The Rwanda Revenue Authority (RRA) has fully recognised the importance of its human resources in achieving its mission of a modern and efficient tax administration. The institution is currently undergoing a phase of organisational change, in which one of the key goals is to become an employer of choice and attract the best talent. This is also related to the need to improve staff retention — a challenge that many revenue administrations face, especially in low-income countries.
This project focuses on the case of the RRA in looking at tax officials in tax administrations, specifically their attitudes towards enforcement and tax collections, as well as their views and motivations. It aims to draw a link between these views and attitudes to taxpayer compliance.