ANALYSIS OF TAX COLLECTION IN RWANDA 2008 TO 2013 CASE STUDY OF BANK OF KIGALI

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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