In a bid to promote equity in the taxation of individuals and boost revenue collections, the Rwanda Revenue Authority (RRA) would like to establish whether wealthy individuals in Rwanda are paying their fair share in taxes. This project will undertake research aimed at understanding the drivers of wealth in Rwanda’s economy, establishing the policy and administrative mechanisms in place to tax wealthy individuals and whether in practice these individuals comply with their tax obligations. The research will employ mixed methods including interviews with public sector officials and individuals in the private sector, analysis of RRA administrative data and examining relevant legal texts.


Jalia Kangave

Jalia Kangave holds a PhD in Law from the University of British Columbia, and has over decade of experience in the fields of taxation, law, and international development. She previously served as the Principal of the East African School of Taxation in Uganda, worked as a tax consultant for PricewaterhouseCoopers Uganda, and was a Research Fellow at the Institute of Development Studies. Dr Kangave is the lead consultant for the International Centre for Tax and Development’s research programme on gender and taxation.

Project Outputs

Working Paper
Tax Compliance of Wealthy Individuals in Rwanda
Research in Brief
Tax Compliance of Wealthy Individuals in Rwanda