ABSTRACT
The purpose of the study was to make an analysis of tax collection
in Rwanda from 2008 to 2013. The specific objectives of the study were
to find out the main forms of taxes collected in Rwanda, perform an
analysis of variance for tax collection in Rwanda from 2008 to 2013 and
the last was to predict the tax collection of Rwanda for the next five
years. The study found out that the main forms of tax in Rwanda were;
corporate tax that was the highest collected with 15,387,697, followed by
staff PAYE with a total collection of 9,511,397, then withholding tax
having a total of 4,134,259, followed by VAT with a collection of
2,968,478, and district tax was the least collected with 142,519. The
performed tax ANOVA results revealed that F. Computed (21) > F 0.05,4,25 (2.76)
thus the researcher rejected the Ho, and concluded that there was a
significant difference in mean tax collection for the five forms of taxes.
Which implied that the tax collected differed by type of tax. The
researcher’s predication was that that Rwanda would have 6,837,735.87
RWF as the total tax collection for the next five years. The study
recommends future research on the impact of withholding tax on
economic growth in Rwanda” should be carried out, a correlative study
between taxation and economic development in Rwanda is also
recommended, and on the factors affecting tax collection in Rwanda.
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Research, S. (2022). ANALYSIS OF TAX COLLECTION IN RWANDA 2008 TO 2013 CASE STUDY OF BANK OF KIGALI. Afribary. Retrieved from https://afribary.com/works/analysis-of-tax-collection-in-rwanda-2008-to-2013-case-study-of-bank-of-kigali
Research, SSA "ANALYSIS OF TAX COLLECTION IN RWANDA 2008 TO 2013 CASE STUDY OF BANK OF KIGALI" Afribary. Afribary, 16 Aug. 2022, https://afribary.com/works/analysis-of-tax-collection-in-rwanda-2008-to-2013-case-study-of-bank-of-kigali. Accessed 23 Nov. 2024.
Research, SSA . "ANALYSIS OF TAX COLLECTION IN RWANDA 2008 TO 2013 CASE STUDY OF BANK OF KIGALI". Afribary, Afribary, 16 Aug. 2022. Web. 23 Nov. 2024. < https://afribary.com/works/analysis-of-tax-collection-in-rwanda-2008-to-2013-case-study-of-bank-of-kigali >.
Research, SSA . "ANALYSIS OF TAX COLLECTION IN RWANDA 2008 TO 2013 CASE STUDY OF BANK OF KIGALI" Afribary (2022). Accessed November 23, 2024. https://afribary.com/works/analysis-of-tax-collection-in-rwanda-2008-to-2013-case-study-of-bank-of-kigali