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Showing all content in Rwanda
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Project
Fiscal impacts of a presumptive tax for microenterprises in Rwanda
This report examines the impact of the 2012 reform to micro and small enterprise tax law, which created a presumptive ‘flat fee’ regime in both Personal Income Tax (PIT) and Corporate Income Tax (CIT). In this regime, taxpayers whose turnover falls within a given band pay a fixed liability, with a zero marginal tax rate. Subsequent years have seen growth in both...
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Project
Strengthening consumers' participation in VAT compliance strategies in Rwanda
This project seeks to develop a better understanding of the potential for strengthening consumers’ participation in VAT compliance strategies in Rwanda. This research involves a collaboration with the Rwanda Revenue Authority to investigate how consumer-based enforcement approaches can boost the enforcement capacity of the government. We will contextualise international...
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Publication - Project Report
Fiscal impacts of a presumptive tax for microenterprises in Rwanda
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Publication - Policy Brief
Trade integration and spatially balanced development: Implications for Uganda and Rwanda
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Publication - Working Paper
Analysing the impact of the Kigali Special Economic Zone on firm behaviour
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Project
Analysing the impact of the Kigali Special Economic Zone on firm behaviour
Analysis of the impact of Special Economic Zones (SEZs) on economic performance remains limited. The Rwandan government requested an assessment of the Kigali SEZ’s effectiveness on firm behaviour. The study shows SEZs should be viewed as growth catalysts rather than small, separate pockets of economic activity. The study’s recommendations were integrated in...
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Publication - Policy Brief
Identifying realistic export opportunities for Rwanda based on the TRADE-DSM approach
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Publication - Miscellaneous
Identifying realistic export opportunities for Rwanda based on the TRADE-DSM approach
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Publication - Project Report
Using a decision support model to identify export opportunities
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Project
Reaping the benefits of Electronic Billing Machines
Electronic Billing Machines (EBMs) enable revenue authorities to monitor formal business transactions and thus offer the potential to improve VAT compliance. However, because firms can choose not to issue receipts or issue false receipts, EBMs do not offer truly objective tax reporting and have thus offered limited benefits to tax collection. Using examples from Rwanda,...